Fantastic Ltd. manufactures two types of storage cabinets, Standard and Executive. The management accountant has determined that the firm's overhead costs arises from three activities as follows: Manufacturing setups (activity driver: number of setups): $1,200,000 Machine processing (activity driver: number of machine hours): $2,500,000 Product shipping (activity driver: number of outgoing shipments): $800,000 Other production information is as follows: Budgeted volume (units) Setups Machine hours Outgoing shipments Standard Executive 9,000 5,000 25 15 9,000 16,000 100 60 Under an activity-based costing system, what is the manufacturing overhead per unit of Standard cabinets? Show your answer to 2 decimal places.