Jason Ltd Produces two types of calculators : Financial and Mathematical. Data related to both the products are presented below:

Particulars Financial Mathematical Annual production in units 45.000 90.000 Direct material costs $180.000 $360,000 Direct Manufacturing labour costs $90.000 $180.000 Direct Manufacturing labour hours 2500 5000 Machine-hours 30,000 60,000 Number of production units 45 45 Inspection hours 1200 600 Both products pass through Department 1 and Department 2. The department combined manufacturing overhead costs are; Costs Total Machining $360.000 Setup 108.000 Inspection 117,000 Required 1. Compute the manufacturing overhead cost per unit for each product