8. A company's manufacturing division estimates $500,000 of overhead for the year and its assembly division estimates $25,000 of overhead for the year. The manufacturing division estimates 20,000 machine hours and 5,000 direct labor hours for the year at a rate of $20 per hour, and this division allocates overhead on the basis of machine hours. The assembly division estimates 5,000 direct labor hours for the year at a rate of $15 per hour and allocates overhead on the basis of direct labor cost. A job requires $1,000 of direct materials from the manufacturing division, as well as 20 direct labor hours and 40 machine hours. The job also requires $200 of direct materials from the assembly division and 10 direct labor. If 20 units are produced as part of this job, what is cost per unit?