Flash, Inc. has five activity cost pools and two products (a budget flash drive and a deluxe flash drive). Information is presented below:

Cost Drivers by Product

Activity Cost Pool Cost Driver Est. Overhead Budget Deluxe

Ordering and Receiving Orders $ 140,000 500 200

Machine Setup Setups 90,000 100 200

Machining Machine hours 2,500,000 25,000 25,000

Assembly Parts 750,000 150,000 250,000

Inspection Inspections 480,000 700 500

Instructions

Calculate the overhead cost per unit for each product. Production is 1,000,000 units of Budget and 600,000 units of Deluxe. Round your answer to the nearest dollar.

*Not required, but it may help you to insert table(s) into the text box below for this question.