Barnett Products manufactures three types of remote control devices: Economy. Standard, and Deluxe. The company, which uses activity-based costing, has Identified five activities (and related cost drivers). Each activity. Its budgeted cost, and related cost driver is Identified below. Activity Cost Cost Driver Material handling $ 230, 000 Number of parts Material insertion 2, 760, 000 Number of parts Automated machinery 957, 600 Machine hours Finishing 207, 600 Direct labor hours Packaging 207, 600 Orders shipped Total $4, 362 , 800 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 10, 100 5, 100 2 , 100 Orders to be shipped 1, 010 510 210 Number of parts per unit 10 15 25 Machine hours per unit 2 4 6 Labor hours per unit 3 3 3 Under Barnett's activity-based costing system, what is the per-unit overhead cost of Standard?