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 Direct Labor- Total Direct Production Hours Per Unit Labor-Hours Product X@ 1,000 5 5,000 Product W7 600 2 1,200 Total direct labor-hours 6,200 The direct labor rate is $39.60 per DLH. The direct materials cost per unit is $164.50 for Product XO and $146 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 Overhead Activity Cost Pools Measures Product ke Product w7 Total Labor-related DLHS $292,078 5,000 1,200 6,200 Production orders orders 20,948 700 900 1,600 Order size MHS 262,974 4,200 4,300 8,500 $576,000 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 XO would be closest to: (Round your intermediate calculation to 2 decimal places.)