22. Two of the activity cost pools for Montana Company are (a) machining ($400,000) and (b) inspections ($42,000). Possible cost drivers are direct labor hours (2,500), machine hours (12,500), square footage (2,000), and number of inspections (150). 8 23. Vid-saver, Inc. has five activity cost pools and two products (a budget tape rewinder and a deluxe tape rewinder). Information is presented below: 8 110 Cost Drivers by Cost Driver Est Overhead Budget Deluxe Activity Cost Pool 11 2 13 Ordering and Receiving Machine Setup Machining $120,000 600 400 297,000 300 100 1.500.000 150.000 100.000 Orders Setups Machine hours Parts Inspections 14 15 1.200,000 1.200,000 800,000 300,000 350 150 Assembly Inspection 17 1B Instructions Compute the overhead cost per unit for each product Production is 700,000 units of Budget and 200,000 units of Deluxe Round your answer to the nearest cent 49