Feauto Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, I63E and E76I, about which it has provided the following data:

	I63E			E76I
Direct materials per unit	$	21.70		$	65.10
Direct labor per unit	$	18.40		$	55.20
Direct labor-hours per unit		1.10			3.30
Annual production (units)		90,000			30,000

The company's estimated total manufacturing overhead for the year is $5,958,000 and the company's estimated total direct labor-hours for the year is 198,000.

The company is considering using a form of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below:

Activities and Activity Measures	Estimated Overhead Cost
Assembling products (DLHs)	$	4,950,000
Preparing batches (batches)		176,000
Product support (product variations)		832,000
Total	$	5,958,000

	Expected Activity
	I63E	E76I	Total
DLHs	99,000	99,000	198,000
Batches	1,260	790	2,050
Product variations	2,520	1,580	4,100

The manufacturing overhead that would be applied to a unit of product I63E under the company's traditional costing system is closest to: