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 CostCost Driver

Material handling$225,000 Number of parts

Material insertion 2,475,000 Number of parts

Automated machinery 840,000 Machine hours

Finishing 170,000 Direct labor hours

Packaging 170,000 Orders shipped

Total$3,880,000

The following information pertains to the three product lines for next year:

Economy Standard Deluxe

Units to be produced 10,000 5,000 2,000

Orders to be shipped 1,000 500 200

Number of parts per unit 10 15 25

Machine hours per unit 1 3 5

Labor hours per unit 2 2 2

Under Barnett's activity-based costing system, what is the per-unit overhead cost of Standard?