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Barnett Products manufactures three types of remoteacontrol devices: Economy, Standard, and Deluxe. The company, which uses activityabased costing, has identied ve activities [and related cost drivers). Each activity, its budgeted cost, and related cost driver is identied below. Activity Cost Cost Driver Material handling $ 315,666 Number of parts Material insertion 3,465,666 Number of parts Automated machinery 1,324,866 Machine hours Finishing 268,866 Direct labor hours Packaging 268,866 Orders shipped Total $5,542,400 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 11,866 6,866 3,866 Orders to be shipped 1,186 686 386 Number of parts per unit 16 15 25 Machine hours per unit 2 4 6 Labor hours per unit 3 3 3 Under Barnett's activitybased costing system, what is the perunit overhead cost of Standard