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Chhom, Inc., manufactures and sells two products: Product F9 andProduct U4. Data concerning the expected production of each productand the expected total direct labor-hours (DLHs) required toproduce that output appear below:
| Expected Production | Direct Labor-Hours Per Unit | Total Direct Labor-Hours |
| Product F9 | 400 | 2.0 | 800 |
| Product U4 | 200 | 1.0 | 200 |
| Total direct labor-hours | | | 1,000 |
|
The direct labor rate is $24.40 per DLH. The direct materialscost per unit is $258 for Product F9 and $215 for Product U4.
The company is considering adopting an activity-based costingsystem 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 | $ | 34,600 | 800 | 200 | 1,000 |
| Production orders | orders | | 54,940 | 200 | 200 | 400 |
| Order size | MHs | | 111,950 | 3,400 | 2,900 | 6,300 |
| | $ | 201,490 | | | |
|
The overhead applied to each unit of Product U4 underactivity-based costing is closest to: (Round yourintermediate calculations to 2 decimal places.)
