Lake Prairie Company uses a plantwide overhead rate with machine hours as the allocation base. Next year, 60,000 units are expected to be produced taking 0.75 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	$7,013,500	$3,242,000
Direct hours	750,000 DLH	800,000 DLH
Machine hours	440,000 MH	355,000 MH

$12.90 per unit

$2.81 per unit

$9.68 per unit

$15.94 per unit