Brilliant Accents Company manufactures and sells three styles of kitchen faucets: Brass, Chrome, and White. The following additional data apply:

	BRASS	CHROME	WHITE
Projected sales in Units	30,000	50,000	40,000
PER UNIT data:
Selling price	$40	$20	$30
Direct materials	$8	$4	$8
Direct labor	$15	$3	$9
Overhead cost based on direct labor hours*	$12	$3	$9

*Overhead cost is assigned using a single rate based on direct labor hours

Hours per product line:	BRASS	CHROME	WHITE
Direct labor hours	1,200	500	1,200
Machine hours	750	1,250	400
Setup hours	30	25	40
Inspection hours	900	1,000	800

Total overhead costs and activity levels for the year are estimated as follows:

Activity	Overhead costs	Activity levels
Direct labor hours		2,900 hours
Machine hours		2,400 hours
Setups	$465,500	95 setup hours
Inspections	$405,000	2,700 inspection hours
	$870,500

Using the ABC system (setups and inspections are as activity-cost drivers), compute the estimated gross profit per unit for the brass style of faucet.