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: Slow Fast Direct materials per unit $14.10 $43.40 Direct labor per unit $3.20 $25.60 Direct labor-hours per unit 0.20 1.60 Annual production 50.000 35,000 The company's estimated total manufacturing overhead for the year is $1,926,700 and the company's estimated total direct labor-hours for the year is 66,000. 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 Estimated Overhead Cost Assembling products (DLHs) $ 920,000 Preparing batches (batches) 462.700 Product support (product variations) 544.000 Total $ 1.926.700 Expected Activity Slow Fast Total DLHS 10,000 56.000 66.000 Batches 1.780 1.810 3,590 Product Variations 1.170 1.140 19.310 The manufacturing overhead that would be applied to a unit of product Slow under the company's traditional costing system is closest to