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Russell 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, Slow and Fast, about which it has provided the following data:

	Slow				Fast
Direct materials per unit	$	14.10			$	43.40
Direct labor per unit	$	3.20			$	25.60
Direct labor-hours per unit		0.20				1.60
Annual production		38,000				23,000

The company's estimated total manufacturing overhead for the year is $1,686,700 and the company's estimated total direct labor-hours for the year is 44,400. 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
Assembling products (DLHs)		$	800,000
Preparing batches (batches)			402,700
Product support (product variations)			484,000
Total		$	1,686,700

	Expected Activity
	Slow		Fast		Total
DLHs	7,600		36,800		44,400
Batches	1,540		1,570		3,110
Product variations	810		780		1,590

The manufacturing overhead that would be applied to a unit of product Slow under the company's traditional costing system is closest to:

Multiple Choice

$21.32.

$3.59.

$13.72.

$7.60.

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