Lake Erie Company uses a plantwide overhead rate with machine hours as the allocation base. Next year, 650,000 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	$	3,117,500				$	1,535,000
Direct labor hours		155,000	DLH				255,000	DLH
Machine hours		255,000	MH				180,000	MH