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		48,000				33,000

The company's estimated total manufacturing overhead for the year is $2,967,600 and the company's estimated total direct labor-hours for the year is 62,400. 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)		$	1,584,000
Preparing batches (batches)			487,890
Product support (product variations)			895,710
Total		$	2,967,600

	Expected Activity
	Slow		Fast		Total
DLHs	9,600		52,800		62,400
Batches	1,740		1,770		3,510
Product variations	1,110		1,080		2,190

The manufacturing overhead that would be applied to a unit of product Fast under the activity-based costing system is closest to:

Multiple Choice

• $138.44.

• $11.55.

• $76.98.

• $61.46.