Alpha Manufacturing Company has two production departments: Department X and Department Y. The total overhead costs for the company are SAR 200,000. Department X incurs 40% of the total overhead costs, while Department Y incurs the remaining 60%. Allocate overhead costs to each department. Additionally, Department X's budgeted production for the upcoming quarter is 15,000 units, and Department Y's budgeted production is 12,000 units. Calculate the overhead cost per unit for each department.