12. North Company has two products: X and Y. The company uses activity-based costing and has prepared the following analysis showing the estimated total cost and expected activity for each of its three activity cost pools:

Activity Estimated Expected Activity

Cost Pool Overhead Cost Product X Product Y Total

Firing $ 29,200 1,000 500 1,500

Running $ 40,000 200 800 1,000

Setting $180,000 600 5,400 6,000

The annual production and sales level of Product X is 9,094 units. The annual production and sales level of Product Y is 15,826. The activity rate is 30.00$ for setting. What is the overhead cost per unit of Product X under activity-based costing (rounded to $00.00)?