Foisy, Inc., manufactures and sells two products: Product N0 and Product U8. 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 N0	1,000	6.0	6,000
Product U8	200	9.0	1,800
Total direct labor-hours			7,800

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 N0	Product U8	Total
Labor-related	DLHs	$	170,664	6,000	1,800	7,800
Machine setups	setups		59,040	400	500	900
Order size	MHs		252,648	3,400	3,200	6,600
		$	482,352

The total overhead applied to Product U8 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)