Est. Use of Cost Drivers Cost Driver Est. Overhead Budget Deluxe Orders $ 153,000 600 400 Activity Cost Pools Ordering and Receiving Machine Setup Machining 500 400 320,400 1,032,000 150,000 100,000 Setups Machine hours Parts Inspections Assembly 1,632,000 1.200,000 800,000 Inspection 323,000 550 450 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, eg. 52.711. Round overhead cost per unit to 2 decimal places, e.g. 12.25 and cost assigned to decimal places, e... 2,500.) Overhead cost per unit Budget $ per unit Deluxe $ per unit