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 $ 290,000 Number of parts Material insertion 3,480,000 Number of parts Automated machinery 980,700 Machine hours Finishing 209,000 Direct labor hours Packaging 209,000 Orders shipped Total $ 5,168,700 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 11,300 6,300 3,300 Orders to be shipped 1,130 630 330 Number of parts per unit 10 15 25 Machine hours per unit 1 3 5 Labor hours per unit 2 2 2 Under Barnetts activity-based costing system, what is the per-unit overhead cost of Deluxe