Fleurant, Inc., manufactures and sells two products: Product W2 and Product P8. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Direct Labor-Hours Production Per Unit 400 500 Product W2 Product P8 Total direct labor-hours Total Direct Labor-Hours 2,000 2,000 4,000 The direct labor rate is $37.10 per DLH. The direct materials cost per unit is $203.60 for Product W2 and $140.30 for Product P8. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Measures DLHS orders MHS Activity Cost Pools Labor-related Production orders Order size Estimated Overhead Cost $218,576 18,538 202,886 $440,000 Product W2 2,000 Product P8 2,000 380 3,680 Total 4,000 860 7,560 3,880 The overhead applied to each unit of Product W2 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)