The company's estimated total manufacturing overhead for the year is $$2,202,600$ and the company's estimated total direct

labor$-$hours for the year is $46,200.$

The company is considering using a variation of activity$-$based costing to determine its unit product costs for external reports.

Data for this proposed activity$-$based costing system appear below:

The manufacturing overhead that would be applied to a unit of product Fast under the activity$-$based costing system is closest to: