Hernandez Manufacturing is trying to calculate budgeted fixed overhead cost per output unit. The following details are available:

Estimated machine-hours required	16,000 hrs
Estimated labour-hours required	24,000 hrs
Budgeted total costs in fixed overhead cost pool	$2,800,000
Budgeted total production in units	20,000

What is the budgeted fixed overhead cost per unit of cost-allocation base (machine-hours)?