Faz, Inc., manufactures and sells two products: Product X0 and Product W7. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product X0	1,500	5	7,500
Product W7	540	3	1,620
Total direct labor-hours			9,120

The direct labor rate is $33.60 per DLH. The direct materials cost per unit is $158.50 for Product X0 and $140 for Product W7.

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product X0	Product W7	Total
Labor-related	DLHs	$	286,078	7,500	1,620	9,120
Production orders	orders		20,348	640	840	1,480
Order size	MHs		249,894	4,140	4,240	8,380
		$	556,320

If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product X0 would be closest to: (Round your intermediate calculation to 2 decimal places.)