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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

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 $ 310,000 Number of parts
Material insertion 3,720,000 Number of parts
Automated machinery 1,207,200 Machine hours
Finishing 176,800 Direct labor hours
Packaging 176,800 Orders shipped
Total $ 5,590,800

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

Economy Standard Deluxe
Units to be produced 11,700 6,700 3,700
Orders to be shipped 1,170 670 370
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 Standard?

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