Olide, Inc., manufactures and sells two products: Product B9 and Product C8. The annual production and sales of Product of B9 is 300 units and of Product C8 is 100 units. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated	Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost	Product B9	Product C8	Total
Labor-related	DLHs	$67,966	2,400	1,000	3,400
Production orders	orders	13,874	300	400	700
General factory	MHs	283,911	5,000	5,100	10,100
		$365,751

The overhead applied to each unit of Product B9 and C8 under activity-based costing is closest to: