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 14.10 3.20 0.20 34,000 $ $ Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production Fast 43.40 25.60 1.60 19,000 ............. The company's estimated total manufacturing overhead for the year is $1,816,100 and the company's estimated total direct labor-hours for the year is 37,200. 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: Estimated Overhead Cost S 884,000 389,400 542,700 Se Activities and Activity Measures Assembling products (DLHS) Preparing batches (batches) Product support (product variations) Total $ 1,816,100 Slow 6,800 1.460 690 Expected Activity Fast 30,400 1,490 660 Total 37,200 2,950 1,350 DLHs Batches Product Variations The manufacturing overhead that would be applied to a unit of product East under the activity-based costing system is closest to