company manufactures widgets to order and has the following budgeted overheads the year, based on normal activity levels Budgeted overheads Budgeted activity Department Welding Assembly Selling and administrative overheads are 20% factory cost. An order for 250 widgets types XI28 made as Batch 5997, incurred the following costs MaterialsS12,000 60,000 70,000 1,500 labour hours 1,000 labour hours 100 hours welding shop at $10/hour 200 hours assembly shop at $8/hour ou $500 was paid for the hire of special X-ray equipment for testing the welds Required Calculate the cost per unit for Batch 5997