mckenny, inc manufactures and sells two products: produc P9 and product X2. data concerning the expected production of each product and the expected total labor hours (DLHs) required to produce that output appear below: Expected production Direct labor hours per unit Total direct labor hours

Product P9 200 6.0 1,200

Product X2 100 5.0 500

Total direct labor hours 1,700

The direct labor rate is $28.20 per DLH. The direct materials cost per unit is $140.60 for product P9 and $107.50 for product X2. The company is considering adopting an activity based costing system with the following actiity cost pools, activity masures, and expected activity:

Expected activity

Activity cost pools Activity measures Estimated overhead cost Product P9 Product X2 Total

labor related DLHs $45,084 1,200 500 1,700

production orders orders 119,964 600 700 1,300

order size MHs 459,818 3,200 2,900 6,100

If the company allocates all of its overhead based on direct labor hours using its traditional costing method, the overhead assigned to each unit of product X2 would be closet to: