Upton Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, Long and Short, about which it has provided the following data:

	Long				Short
Direct materials per unit	$	14.20			$	48.30
Direct labor per unit	$	16.80			$	50.40
Direct labor-hours per unit		0.80				2.40
Annual production		65,000				13,800

The company's estimated total manufacturing overhead for the year is $2,963,300 and the company's estimated total direct labor-hours for the year is 84,320.

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:

Activities and Activity Measures	Estimated Overhead Cost
Direct labor support (DLHs)		$	1,540,500
Setting up machines (setups)			414,800
Part administration (part types)			1,008,000
Total		$	2,963,300

	Expected Activity
	Long		Short		Total
DLHs	52,000		33,120		85,120
Setups	1,520		1,880		3,400
Part types	1,470		3,030		4,500

Unit overhead cost of Product Short under the activity-based costing system is closest to:

Multiple Choice

$173.64.

$109.24.

$64.40.