Nole, Incorporated, manufactures and sells two products: Product W8 and Product N0. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product W8	100	9.0	900
Product N0	1,000	11.0	11,000
Total direct labor-hours			11,900

The direct labor rate is $17.40 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product W8	$ 176.40
Product N0	$ 280.50

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	Estimated Overhead Cost	Expected Activity
			Product W8	Product N0	Total
Labor-related	DLHs	$ 461,720	900	11,000	11,900
Machine setups	setups	25,865	300	400	700
Order size	MHs	796,220	4,000	4,200	8,200
		$ 1,283,805

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 W8 would be closest to: (Round your intermediate calculations to 2 decimal places.)