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		45,000				30,000

The company's estimated total manufacturing overhead for the year is $2,702,700 and the company's estimated total direct labor-hours for the year is 57,000. 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)		$	1,417,500
Preparing batches (batches)			466,125
Product support (product variations)			819,075
Total		$	2,702,700

	Expected Activity
	Slow		Fast		Total
DLHs	9,000		48,000		57,000
Batches	1,680		1,710		3,390
Product variations	1,020		990		2,010

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

Multiple Choice

$11.48.

$137.56.

$76.49.

$61.07.