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Moistner, Inc., manufactures and sells two products: Product E6 and Product W9. Data concerning the expected production of each product and the expected total direct

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Moistner, Inc., manufactures and sells two products: Product E6 and Product W9. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Total Direct Labor-Hours Direct Labor-Hours Per Unit 7.0 5.0 Expected Production 700 100 Product E6 Product W9 Total direct labor-hours 4,9001 5001 5,400 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Activity Measures Labor-related DLHS Machine setup setups Order size MHs Estimated Expected Activity Overhead Cost Product E6 Product W9 Total S 233,604 4,900 500 5,400 30,942 500 400 900 712,045 4,200 4,300 8,500 $ 976,591 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 E6 would be closest to: ). Round your intermediate calculations to 2 decimal places

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