Gelinas, Inc., manufactures and sells two products Product S5 and Product L3. Expected production of Product S5 is 500 units and of Product L3 is 700 units. The company has an activity based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Coat Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $286,741 40,384 463,730 $790, 855 Product S5 3,500 300 4.000 Product L3 5,600 500 3,900 Total 9,100 800 7.900 The overhead applied to each unit of Product L3 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)