Est. Use of Cost Drivers Activity Cost Pools Cost Driver Est. Overhead Budget Deluxe Ordering and Receiving Machine Setup Orders $146,000 600 400 Setups 313,200 500 400 Machining Machine hours 1,025,000 150,000 100,000 Assembly Parts 1,626,000 1,200,000 800,000 Inspection Inspections 316,000 550 450 Compute the overhead cost per unit for each product. Production is 700,000 units of Budget and 200,000 units of Deluxe. (Round per machine hour and per part values to 3 decimal places, e.g. 52.711. Round overhead cost per unit to 2 decimal places, e.g. 12.25 and cost assigned to 0 decimal places, e.g. 2,500.) Budget Deluxe $ Overhead cost per unit per unit per unit