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Spates, Inc., manufactures and sells two products: Product H2 and Product E. Data concerning the expected production of each product and the expected total direct

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Spates, Inc., manufactures and sells two products: Product H2 and Product E. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Direct Total Labor- Direct Expected Hours Per Labor- Production Unit Hours Product H2 150 6.5 975 Product EQ 150 5.5 825 Total direct labor-hours 1,800 The company's expected total manufacturing overhead is $268,968. If the company allocates all of its overhead based on direct labor-hours, the overhead assigned to each unit of Product H2 would be closest to: (Round your intermediate calculations to 2 decimal places.)

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