A company reports the information below for its products. The company budgets $$195,229$ of total overhead costs for this year.

Premium Deluxe Total

Direct materials $ $38,398$ $ $67,800$ $ $106,198$

Direct labor $ $48,918$ $ $90,400$ $ $139,318$

Units produced $1,0521,552$

The following overhead cost information is collected to apply activity$-$based costing.

Activity Budgeted Cost Activity Driver Budgeted and Actual Activity Usage

Premium Deluxe

Purchasing $ $37,206$ Purchase orders $146$ orders $556$ orders

Depreciation of machinery $102,240$ Machine hours $815$ hours $1,315$ hours

Quality control $55,783$ Inspections $116$ inspections $66$ inspections

Total overhead $ $195,229$Required $1$

Required $2$

Compute overhead cost per unit for the Premium model.

Note: Round "Activity Rate" to $2$ decimal places and other answers to the nearest whole dollar amount.

$\backslash$table$[[$Overhead cost per unit$-$Premium,Activity Rate,Allocated Cost,,$],[$Activity$,,$Activity Usage,,,$],[$Purchasing$,,,,,],[$Depreciation$,,,,,],[$Quality control,,,,,$],[$Total$,,,,,],[$Units produced,,,,,$],[$Overhead per unit,,,,,$]]$