Pencil, Inc., manufactures and sells two products: Product A4 and Product Q5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Direct Labor- Total Direct Expected Hours Per Labor- Product A4 Production 530 Unit Hours 6.3 3,339 Product Q5 830 3.3 Total direct labor-hours 2,739 6,078 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Machine setups Order size Estimated Expected Activity Activity Overhead Measures DLHS setups MHs 450 3,500 Cost Product A4 Product Q5 $159,558 3,339 7,050 496,027 Total 2,739 6,078 350 3,800 800 7,300 $662,635 The overhead applied to each unit of Product A4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)