3. Cape Company manufactures product X1, which incurs costs of $270 for direct materials and $185 for direct labour per unit. The company estimated its production overhead and direct labour hours for the month as follows: Department A Department B Department C Overhead costs $165,000 $190,000 $133,000 Direct labour hours 5,000 15,000 11,000 Each unit of product X1 is produced using: . 12 labour hours in department A 17 labour hours in department B, and 9 labour hours in department C . Calculate the cost of one unit of product X1 using a company-wide overhead rate assuming the allocation base is direct labour hours