Jarme Company makes two products and is implementing an Activity Based Costing (ABC) system. Previously, all overhead had been applied on the basis of machine hours. The Company produces 100,000 units of product D and 5,000 units of product F.

Cost Pool	Driver and Level	Cost in Pool	Use of Driver by Product D	Use of Driver by Product F
Equipment Setup	500 setups	$1,000,000	350 setups	150 setups
Materials Ordering	10,000 orders	$2,000,000	7,000 orders	3,000 orders
Quality Control	4,000 inspections	$500,000	2,000 inspections	2,000 inspections
Machining	50,000 machine hours	$5,000,000	40,000 machine hours	10,000 machine hours

What is the overhead cost per unit for Product F using ABC?