Delta Manufacturing Company has two production departments: Department A and Department B. The total overhead costs for the company are SAR 150,000. Department A incurs 60% of the total overhead costs, while Department B incurs the remaining 40%. Allocate overhead costs to each department. Additionally, Department A's budgeted production for the upcoming quarter is 10,000 units, and Department B's budgeted production is 8,000 units. Calculate the overhead cost per unit for each department.