Lake Erie Company uses a plant wide overhead rate with machine hours as the allocation base. Next year, 760,000 units are expected to be produced taking 0.80 machine hours each. How much overhead will be assigned to each unit produced given the following estimated amounts?

Estimated:	Department 1				Department 2
Manufacturing overhead costs	$	3,139,500			$	1,568,000
Direct labor hours		166,000	DLH			266,000	DLH
Machine hours		266,000	MH			191,000	MH