Nethery, Inc., manufactures and sells two products: Product U5 and Product X2. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Overhead ProductPr Cost Activity Cost Pools Total X2 Measures U5 $36,180 DLHs 2,400 1,200 3,600 Labor-related Product testing 65,760 400 600 1,000 tests General MHs 133,984 4,000 3,900 7900 factory $235,924 The total overhead applied to Product U5 under activity-based costing is closest to: $141,555 $67.839 $157,272 $118,264