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 PER UNIT data: Selling price Direct materials Direct labor Overhead cost based on direct labor hours* 50,000 40,000 $40 $20 $30 $8 $4 $8 $15 $3 $9 $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 Setup hours 750 30 1,250 400 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 2,900 hours hours Machine 2,400 hours hours Setups $465,500 Inspections $405,000 95 setup hours 2,700 inspection hours $870,500 Using the current traditional system of allocating overhead cost based on a single rate based on labor hours, determine the gross profit per unit for the brass style of faucet.