HyperLens has the following budgeted cost information: Budgeted manufacturing overhead $1,928,500 Budgeted machine hours 8,000 Budgeted direct labor hours 4,200 Budgeted units 40,000 Cost Pool Total Cost Allocation Base Machine-related MOH $ 772,800 Machine hour Labor-related MOH $ 44,500 Direct labor hour Unit-related MOH $ 146,000 Unit Total $ 963,300 HyperLens uses two-stage allocation with three cost pools to assign overhead costs to orders. WHat is the per-unit allocation rate for unit-related manufacturing overhead?