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

			Expected Units	DLH Per Unit	Total DLH
Product A			110	6.2	600
Product B			110	5.3	500
Total direct labor-hours					1,100

Spates, Inc.s expected total manufacturing overhead is $266,988. If the company allocates all of its overhead based on direct labor-hours, what is the amount of overhead to be assigned to each unit of Product A?

		$242.72
		$2,791.24
		$1,504.84
		$1,286.40