Chhom, Inc., manufactures and sells two products: Product F9 and Product U4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor-Hours Per Unit Total Direct Labor-Hours Product F9 200 6.0 1,200 Product U4 400 3.0 1,200 Total direct labor-hours 2,400 The direct labor rate is $24.10 per DLH. The direct materials cost per unit is $274 for Product F9 and $277 for Product U4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Cost Pools Activity Measures Overhead Cost Product F9 Product U4 Total Labor-related DLHs $ 33,300 1,200 1,200 2,400 Production orders orders 52,870 300 400 700 Order size MHs 107,740 3,800 3,000 6,800 $ 193,910 The overhead applied to each unit of Product U4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)