Spates, Inc., manufactures and sells two products: Product H2 and Product EO. 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 290 7.9 2,291 290 6.9 2,001 4,292 Product H2 Product EQ Total direct labor-hours The company's expected total manufacturing overhead is $275,968. 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.) Multiple Choice O $71.96 per unit $56.64 per unit $128.60 per unit O $507.97 per unit