Overturf, Incorporated, manufactures and sells two products: Product Y1 and Product YO. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Product Y1 Product YO Total direct labor-hours Direct Total Labor- Direct Expected Hours Per Labor- Production Unit Hours 300 500 6.0 1,800. 9.0 4,500 6,300 The direct labor rate is $27.50 per DLH. The direct materials cost per unit is $106.10 for Product Y1 and $168.40 for Product YO The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Activity Measures DLHS Estimated Production orders Order size orders MHS 43,253 863,478 Expected Activity Overhead Cost Product Y1 Product YO $ 151,263 1,800 4,500 300 4,900 Total 6,300 400 700 5,000 9,900 $ 1,057,994 The overhead applied to each unit of Product Y1 under activity-based costing is closest to: (Round your intermediate calculations to 2