Spates, Inc., manufactures and sells two products: Product H2 and Product E0. 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 H2	260	7.6	1,976
Product E0	260	6.6	1,716
Total direct labor-hours			3,692

The companys expected total manufacturing overhead is $274,468.

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.)

Senff Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:

Activity Cost Pools	Activity Rate
Setting up batches	$	80.00	per batch
Processing customer orders	$	71.73	per customer order
Assembling products	$	7.31	per assembly hour

Data concerning two products appear below:

	Product V91Z	Product V21I
Number of batches	70	13
Number of customer orders	21	10
Number of assembly hours	493	698

How much overhead cost would be assigned to Product V91Z using the activity-based costing system? (Round your intermediate calculations to 2 decimal places.)

Gelinas, Inc., manufactures and sells two products: Product S5 and Product L3. Expected production of Product S5 is 500 units and of Product L3 is 700 units. 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 S5	Product L3	Total
Labor-related	DLHs	$	286,741	3,500	5,600	9,100
Production orders	orders		40,384	300	500	800
Order size	MHs		463,730	4,000	3,900	7,900
		$	790,855

The overhead applied to each unit of Product L3 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

Strama, Inc., manufactures and sells two products: Product A6 and Product I5. 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 A6	Product I5	Total
Labor-related	DLHs	$	191,138	8,200	2,800	11,000
Production orders	orders		44,624	900	1,100	2,000
Order size	MHs		183,147	5,600	5,700	11,300
		$	418,909

The activity rate for the Order Size activity cost pool under activity-based costing is closest to: