Fleurant, Incorporated, manufactures and sells two products: Product W2 and Product PB. 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 Expected Production 400 700 Direct Labor- Hours Per Unit 7 4 Total Direct Labor-Hours 2,800 2,800 5,600 The direct labor rate is $36.10 per DLH. The direct materials cost per unit is $202.60 for Product W2 and $139.30 for Product P8. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related. Production orders Order size Activity Estimated Measures Overhead Cost DLHS orders MHB $217,576 18,438 239,986 $ 476,000 Product W2 2,800 470 3,870 Expected Activity Product P8 Total 2,800 370 3,670 5,600 840 7,540 The overhead applied to each unit of Product W2 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)