Martinez Manufacturing has five activity cost pools and two products $($a budget tape vacuum and a deluxe tape vacuum$).$ Information is presented below:

$\backslash$table$[[,,$Est. Use of Cost Drivers,$],[$Activity Cost Pools,Cost Driver,Est. Overhead,Budget,Deluxe$],[$Ordering and Receiving,Orders,$$139,000,600,400],[$Machine Setup,Setups,$306,000,500,400],[$Machining$,$Machine hours,$1,018,000,150,000,100,000],[$Assembly$,$Parts,$1,618,000,1,200,000,800,000],[$Inspection$,$Inspections,$309,000,550,450]]$

Compute the overhead cost per unit for each product. Production is $700,000$ units of Budget and $200,000$ units of Deluxe. $($Round per machine hour and per part values to $3$ decimal places, eg$.52\mathrm{.}711.$ Round overhead cost per unit to $2$ decimal places, e$.$g$.12\mathrm{.}25$ and cost assigned to $0$ decimal places, e$.$g$.2,500.)$

Overhead cost per unit

Budget per unit

Deluxe $ per unit