Vintage Fun reproduces old-fashioned style roller skates and skateboards. The annual production and sales of roller skates is 1000 units, while 1760 skateboards are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Roller skates require 1.5 direct labor hours per unit, while skateboards require 1.25 direct labor hours per unit. The total estimated overhead for the period is $113,800. The company is looking at the possibility of changing to an activity-based costing system for its products. If the company used an activity-based 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 $6550 345 310 655 Engineering costs $16,200 430 670 1100 Maintenance costs $91,050 2375 2158 4533 The overhead cost per skateboard using the traditional costing system would be closest to: (Round all answers to two decimal places.) $63.37 $111.53 $19.67 $51.68