Nethery, Inc., manufactures and sells two products: Product U5 and Product X2. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: 
The total overhead applied to Product U5 under activity-based costing is closest to:
Definitions:
P-value
A statistical measure that helps researchers determine the significance of their results, indicating the likelihood of observing the results given that the null hypothesis is true.
Natural Sampling Variation
The variability observed in sample statistics that occurs naturally because every sample differs due to the random selection of observations.
Cell Phone Users
Individuals who utilize mobile phones for communication, internet access, applications, and other functions.
Minutes
A unit of time equal to one-sixtieth of an hour or sixty seconds, commonly used to measure duration.
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