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Bark Mode is considering switching to an Activity Based Costing (ABC) approach to budgeting. It has identified three cost pools. Budgeted cost and activity for each of its three activity cost pools are shown below. The company plans to produce and sell 120,000 standard units and 80,000 deluxe units. Budgeted Activity Activity Cost Pool Activity Driver Budgeted Cost Standard Deluxe Packaging Finished goods $100,000 120,000 finished units 80,000 finished units Material handling Total parts $ 50,000 600,000 total 650,000 total parts parts Production Total setups $120,000 6 total setups 14 total setups setups You have already calculated the amount of budgeted overhead that will be applied to the Standard system. Now, calculate the overhead cost per Standard system unit. Specify to 2 decimal pts. (dollars and cents)