Kimball Company produces two products in a single factory. The following production and cost information has been determined:

Model 1Model 2

Units produced 1,000 200

Material moves (total) 100 40

Testing time (total) 250 125

Direct labor hours per unit 1 5

The controller has determined total overhead to be $480,000. $140,000 relates to material moves;$150,000 relates to testing; the remainder is related to labor time.If Kimball uses activity-based costing to allocate overhead to each model, what would overhead per unit be for Model 1?