Denard Inc. is considering the use of activity based costing. The following information was gathered: Activity Overhead Alloc. Base Set up 115.000 #set ups Machine maintenance $ 150,000 # mach hrs Product A Product B Direct labor hours 5,000 5,500 Number of setups 166,000 180,000 Number of machine hours 4,000 2,400 units produced 640 400 If Denard Inc. uses activity based costing, what is the indirect cost per unit (overhead per unit) for Product A