Chan Company identified the following budgeted data for this year. The company manufactures two types of scooters: standard and fast. Activity Budgeted Overhead Cost Budgeted Activity Handling materials $ 661,000 100,000 parts Quality inspection 117,000 1,500 inspections Purchasing 52,000 1,000 orders Total $ 830,000 Compute a single plantwide overhead rate assuming that the company allocates overhead cost based on 10,000 budgeted direct labor hours. The standard model uses 5 direct labor hours per unit, and the fast model uses 10 direct labor hours per unit. Compute overhead cost per unit for each model