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:

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:

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