Faz, Inc., manufactures and sells two products Product XO 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 5 3 1,000 Product XO Product W7 Total direct labor-hours Total Direct Labor-Hours 5,000 1,710 6,710 570 The direct labor rate is $36.60 per DLH. The direct materials cost per unit is $161.50 for Product XO and $143 for Product W7. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHs Estimated Overhead Cost $289,078 20,648 264,834 $574,560 Product xo 5,000 670 4,170 Product W7 1,710 870 4,270 Total 6,710 1,540 8,440 The overhead applied to each unit of Product XO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)