Vintage Fun reproduces oldfashioned style roller skates and skateboards. The annual production and sales of roller skates is 900 units, while 1,790 skateboards are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Roller skates require 2.5 direct labor hours per unit, while skateboards require 2.25 direct labor hours per unit. The total estimated overhead for the period is $115,200.

The company is looking at the possibility of changing to an activitybased costing system for its products. If the company used an activitybased costing system, it would have the following three activity cost pools:

		Expected activity
Activity cost pool	Estimated overhead cost	Roller skates	Skateboards	Total
Setup costs	$6,850	335	310	645
Engineering costs	$16,700	430	690	1,120
Maintenance costs	$91,650	2,375	2,148	4,523

The overhead cost per skateboard using an activitybased costing system would be closest to (Round all answers to two decimal places.)