Dace Company manufactures two products, Product F and Product G. The company expects to produce and sell 3,200 units of Product F and 2,100 units of Product G during the current year. Data relating to the company's three activity cost pools are given below for the current year:

Total ActivityActivity Cost PoolTotal CostProduct FProduct GTotalMachine setups$14,400240setups240setups480setupsPurchase orders$72,400575orders1,235orders1,810ordersGeneral factory$134,4004,070hours2,650hours6,720hours

Required:

Determine the overhead cost per unit for each product using the activity-based costing approach.