Macpherson Limited produces two products Standard and Deluxe. The company uses an activity based costing system. Macpherson produces 8.000 units al Standard and 2.000 units of Deluxe. The company uses two activity cost pxols. with estimated total cost and activity as follows: Expected Activity Activity Cost Pool Estimated Cost Standard Deluxe $12.000 500 250 $24,000 400 1,200 What is the cost per unit of Macpherson under activity based costing