Gobert Corporation manufactures wooden tables and chairs. Their estimated direct manufacturing costs (cost of the wood, cost of labor of employees cutting wood and assembling tables and chairs) are $38/unit. Gobert Corp. expects to incur indirect overhead costs of $80,000 per month.

Expected production for the first four months of 2019 is as follows:

	January	February	March	April
Estimated production (in units)	6,000	7,000	3,000	4,000

What is Gobert Corporation's estimated overhead cost per unit for the first four months of 2019? (Remember that an allocation rate like overhead cost per unit is determined as the total cost to be allocated divided by the cost driver)