Brown Company produces and distributes two types of garden sculptures, Plain and Fancy. Budgeted cost and activity for each of its three activity cost pools are shown below. The company plans to produce and sell 64,000 plain units and 49,150 fancy units. Budgeted Activity Activity Budgeted Cost Packaging Material handling $ 360,000 $ 262,500 Activity Cost Driver Finished units Total parts Plain Fancy 70,000 130,000 140,000 210,000 Production setups $ 125,000 Total setups Compute the approximate overhead cost per unit of Plain under activity-based costing. 5 20