3. A company using activity-based costing has the following details regarding two of its products: Product A Product B Budgeted production (units) 2000 8000 Machine hours per unit 5 5 Number of production runs required 20 8 Number of inspections during production (for the budgeted production level) 8 8 Overhead costs are budgeted as follows: Production set-up costs (total) $50,400 Quality control costs (total) $144,000 Other overhead costs $50,000 Other overhead costs are absorbed on the basis of machine hours. The overhead cost per unit of Product A is