Spates, Incorporated, 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: Product H2 Product E0 Total direct labor-hours Direct Total Labor- Direct Expected Hours Per Labor- Production Unit Hours 190 6.9 1,311 190 5.9 1,121 2,432 The company's expected total manufacturing overhead is $270,968. 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 $126.48 per unit $96.36 per unit $222.84 per unit $768.80 per unit