Sphere Company produces two products, Alpha and Beta. Alpha is a high-volume item totaling 20,000 units annually. Beta is a low-volume item totaling only 6,000 units per year. Alpha requires one hour of direct labor for completion, while each unit of Beta requires 2 hours. Therefore, total annual direct labor hours are 32,000. Expected annual manufacturing overhead costs are $640,000. Sphere uses a traditional costing system and assigns overhead based on direct labor hours. Each unit of Beta would be assigned overhead?