Company BEH is a wholesale distributor. It uses an ABC system to analyze customer profitability for its small- and medium-sized retail customers. The cost pool, cost driver and other relevant information is shown below. Cost pool Costs Cost driver Small retailer Medium retailer 450,000 Number of orders 8,000 4,000 Ordering Delivery 1,125,000 Number of deliveries 10,800 4,200 Customer Service Number of products sold 320,000 480,000 1,800,000 Total overhead 3,375,000 What is the average total overhead cost per product sold to the small retailers? (Assuming every item sold requires certain involvement of customer service.)