Look Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, NO6D and MOSK, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) N06D $ 17.70 $ 5.00 0.50 40,000 MOOK $ 62.50 $ 16.00 1.60 15,000 The company's estimated total manufacturing overhead for the year is $2,532,200 and the company's estimated total direct labor-hours for the year is 44,000. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Supporting direct labor (direct labor-hours) Setting up machines (setups) Parts administration (part types) Total Estimated Overhead Cost $ 880,000 376,200 1,276,000 $ 2,532,200 Direct labor-hours Setups Part types Expected Activity N06D MOOK Total 20,000 24,000 44,000 1,408 1,100 2,508 1,540 1,012 2,552 The manufacturing overhead that would be applied to a unit of product MOSK under the activity-based costing system is closest to