Fleurant, Incorporated, 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: Product W2 Product P8 Total direct labor-hours Direct Labor- Total Direct Expected Hours Per Labor- Production Unit Hours 400 6.0 2,400 600 4.0 2,400 4,800 The direct labor rate is $29.10 per DLH. The direct materials cost per unit is $195.60 for Product W2 and $132.30 for Product P8. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Activity Cost Pools Measures Labor-related Production orders Order size DLHS orders MHs Estimated Overhead Cost $ 210,576 17,738 273,430 Product W2 2,400 400 3,800 $ 501,744 Product P8 2,400 300 3,600 Total 4,800 700 7,400 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: (Round your intermediate calculations to 2 decimal places.)