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Weirick, Inc., manufactures and sells two products: Product T8 and Product P4. The company has an...

Weirick, Inc., manufactures and sells two products: Product T8 and Product P4. The company has 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 T8 Product P4 Total
Labor-related DLHs $ 130,200 11,000 5,500 16,500
Production orders orders 61,400 1,200 500 1,700
Order size MHs 960,340 3,100 3,500 6,600
$ 1,151,940

The total overhead applied to Product P4 under activity-based costing is closest to

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