Lake Erie Company uses a plantwide overhead rate with machine hours as the allocation base. Next year, 610,000 units are expected to be produced taking 0.70 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 $ 3,109,500 $ 1,523,000 Direct labor hours 151,000 DLH 251,000 DLH Machine hours 251,000 MH 176,000 MH