Fleurant, Inc., manufactures and sells two products: Product W2 and Product P8. 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 W2	400	4	1,600
Product P8	800	2	1,600
Total direct labor-hours			3,200

The direct labor rate is $49.10 per DLH. The direct materials cost per unit is $215.60 for Product W2 and $152.30 for Product P8.

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 W2	Product P8	Total
Labor-related	DLHs	$	230,576	1,600	1,600	3,200
Production orders	orders		19,738	600	500	1,100
Order size	MHs		261,686	4,000	3,800	7,800
		$	512,000

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 W2 would be closest to:

rev: 03_25_2018_QC_CS-119201