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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 $ 283,000 Number of parts
Material insertion 2,750,000 Number of parts
Automated machinery 851,000 Machine hours
Finishing 207,000 Direct labor hours
Packaging 207,000 Orders shipped
Total $ 4,298,000

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

Economy Standard Deluxe
Units to be produced 11,300 5,200 2,800
Orders to be shipped 1,320 430 235
Number of parts per unit 5 10 20
Machine hours per unit 1 2 5
Labor hours per unit 3 3 3

Under Barnetts activity-based costing system, what is the per-unit overhead cost of Economy? (Do not round your intermediate calculations and round your final answer to 2 decimal places.)

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