Serva, Inc., manufactures and sells two products: Product R4 and Product N4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: 
The direct labor rate is $24.70 per DLH. The direct materials cost per unit for each product is given below: 
The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: 
The overhead applied to each unit of Product N4 under activity-based costing is closest to:
Definitions:
Occupational Segregation
The division of jobs in the labor market based on demographic characteristics, such as gender or ethnicity, leading to unequal job opportunities and pay.
Ethnicity
A social category based on common culture, language, ancestry, or national experience, distinguishing groups of people in society.
Race
A social construct used to categorize humans into large and distinct groups based on physical characteristics, ancestry, historical affiliations, or culture.
Self-Estrangement
The feeling of being disconnected or alienated from one's own emotions, thoughts, or sense of identity.
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