$(10$ points$)$

Dace Company manufactures two products, Product F and Product G$.$ The company expects to produce and sell $3,200$ units of Product $F$ and $2,100$ units of Product $G$ during the current year. Data relating to the company's three activity cost pools are given below for the current year:

$\backslash$table$[[$t Pool,Total Cost,Product F$,$Pro,uct $G,,$otal$],[c,$$$7,020,130$ setups,$130,$setups,$260,$setups$],[,0,520$ orders,$1,180,$orders,$1,700,$orders$],[,$$$10,3,520$ hours,$2,100,$hours,$5,620,$hours$]]$

Required:

Using the activity$-$based costing approach, determine the overhead cost per unit for each product.