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	$	325,000		Number of parts
Material insertion		3,900,000		Number of parts
Automated machinery		954,000		Machine hours
Finishing		184,000		Direct labor hours
Packaging		184,000		Orders shipped
Total	$	5,547,000

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

	Economy				Standard				Deluxe
Units to be produced		12,000				7,000				4,000
Orders to be shipped		1,200				700				400
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?