Spates, Incorporated, manufactures and sells two products: Product H$2$ 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:

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Labor$-]],\backslash$table$[[$Total$],[$Direct$]]],[,\backslash$table$[[$Expected$],[$Production$]],\backslash$table$[[$Hours Per$],[$Unit$]],\backslash$table$[[$Labor$-],[$Hours$]]],[$Product $H2,120,6\mathrm{.}2,744],[$Product EO$,120,5\mathrm{.}2,624],[$Total direct labor$-$hours,,,$1,368]]$

The company's expected total manufacturing overhead is $$267,468.$

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.$)$

Multiple Choice

$$1,212\mathrm{.}22$ per unit

$$391\mathrm{.}04$ per unit