In addition to producing Product P, RS Ltd now starts to produce another product, Product Q. RS Ltd plans to make and sell 1,000 units of Product Q in a month, as well as producing 1,000 units of Product P. Due to the increase in production levels, the overheads are likely to increase as follows. $ Heating 4 200 Power 2,900 Maintenance 700 Total 7,800 Calculate the overhead cost allocated to each unit of Product P. Calculate the new cost per unit of Product P.