Olmo, Inc., manufactures and sells two products: Product K0 and Product H9. The annual production and sales of Product of K0 is 900 units and of Product H9 is 900 units. The company has 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 K0	Product H9	Total
Labor-related	DLHs	$	549,608		9,000	4,500	13,500
Production orders	orders		52,619		1,000	600	1,600
Order size	MHs		835,216		4,000	2,600	6,600
		$	1,437,443

The overhead applied to each unit of Product H9 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

rev: 03_25_2018_QC_CS-119201

Multiple Choice

• $203.55 per unit

• $591.07 per unit

• $365.59 per unit

• $319.43 per unit