Tesh, Inc., manufactures and sells two products: Product P9 and Product I9. Data concerning the expected production of each product and the expected total direct labour-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labuor-Hours Per Unit	Total Direct Labour-Hours
Product P9	200	7.0	1,400
Product I9	400	6.0	2,400
Total direct labour-hours			3,800

The company is considering adopting 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 P9	Product I9
Labour-related	DLHs	$71,136	1,400	2,400
Machine setups	setups	42,880	300	200
General factory	MHs	406,620	4,200	3,900
		$520,636

The per unit overhead applied to Product I9 under activity-based costing is closest to: