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.

ActivityCostCost DriverMaterial handling$240,000Number of partsMaterial insertion2,400,000Number of partsAutomated machinery945,200Machine hoursFinishing214,800Direct labor hoursPackaging214,800Orders shippedTotal$4,014,800

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

EconomyStandardDeluxeUnits to be produced10,3005,3002,300Orders to be shipped1,030530230Number of parts per unit101525Machine hours per unit246Labor hours per unit333

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