Frogge, Inc., manufactures and sells two products: Product H0 and Product N3. 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 H0	700	8.0	5,600
Product N3	500	10.0	5,000
Total direct labor-hours			10,600

The direct labor rate is $23.60 per DLH. The direct materials cost per unit is $160.60 for Product H0 and $240.30 for Product N3. 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 H0	Product N3	Total
Labor-related	DLHs	$311,640	5,600	5,000	10,600
Production orders	orders	27,654	600	500	1,100
General factory	MHs	518,586	3,000	2,700	5,700
		$857,880

The overhead applied to each unit of Product N3 under activity-based costing is closest to:

$810.43 per unit

$714.90 per unit

$809.30 per unit

$491.29 per unit