Salvatori, Inc., manufactures and sells two products: Product A4 and Product Q5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product A4	590	6.9	4,071
Product Q5	890	3.9	3,471
Total direct labor-hours			7,542

The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product A4	Product Q5	Total
Labor-related	DLHs	$	162,558	4,071	3,471	7,542
Machine setups	setups		10,050	750	650	1,400
Order size	MHs		499,027	4,100	4,400	8,500
		$	671,635

The overhead applied to each unit of Product A4 under activity-based costing is closest to: