Aunt Ethel's Fancy Cookie Company manufactures and sells three flavors of cookies: Macaroon, Sugar, and Buttercream. Based on budgetary projections, the information listed below is available:

	Macaroon	Sugar	Buttercream
Projected sales in units	500,000	800,000	600,000
PER UNIT data:
Selling price	$0.80	$0.75	$0.60
Direct materials	$0.20	$0.15	$0.14
Direct labor	$0.04	$0.02	$0.02
Hours per product line:	Macaroon	Sugar	Buttercream
Direct labor hours	1000	800	600
Oven hours	500	800	600
Packaging hours	250	400	300

Total overhead costs and activity levels for the year are estimated as follows:

Activity	Overhead costs	Activity levels
Direct labor		2,400 hours
Oven	$209,000	1,900 oven hours
Packaging	$151,000	950 packaging hours
	$360,000

Using a traditional system (with direct labor hours as the overhead allocation base), compute total cost per unit of sugar cookie.