Russell Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, Slow and Fast, about which it has provided the following data: Direct materials per unit Slow $ 14.10 Fast $ 43.40 Direct labor per unit Direct labor-hours per unit Annual production $ 3.20 0.20 40,000 $ 25.60 1.60 25,000 The company's estimated total manufacturing overhead for the year is $1,726,700 and the company's estimated total direct labor-hours for the year is 48,000. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Assembling products (DLHS) Preparing batches (batches) Product support (product variations) Total Estimated Overhead Cost $ 820,000 412,700 494,000 $1,726,700 Expected Activity Slow Fast Total 8,000 40,000 48,000 DLHS Batches Product variations 1,580 870 1,610 3,190 840 1,710 The manufacturing overhead that would be applied to a unit of product Slow under the company's traditional costing system is closest to