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				1.00
Annual production		30,000				15,000

The company's estimated total manufacturing overhead for the year is $1,526,700 and the company's estimated total direct labor-hours for the year is 30,000.

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)		$	720,000
Preparing batches (batches)			362,700
Product support (product variations)			444,000
Total		$	1,526,700

	Expected Activity
	Slow		Fast		Total
DLHs	6,000		24,000		30,000
Batches	1,380		1,410		2,790
Product variations	570		540		1,110

The manufacturing overhead that would be applied to a unit of product Slow under the company's traditional costing system is closest to:

- $18.38.

- $28.56.

- $10.18.

- $4.80.