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	1500	4	6000
Product W7	420	2	840
Total direct labor-hours			6840

The direct labor rate is $21.60 per DLH. The direct materials cost per unit is $146.50 for Product X0 and $128 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	$	274,078	6000	840	6840
Production orders	orders		19,148	520	720	1240
General factory	MHs		238,134	4020	4120	8140
		$	531,360

The overhead applied to each unit of Product X0 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)