Ornate Co. manufacturers two products and uses activity based costing to allocate indirect costs. Activity Set up Material orders and receiving Total indirect costs Overhead Alloc. Base 60,000 #set ups $ 48,000# purch orders $ 108,000 Direct labor hours Number of setups Number of purchase orders units produced Lo-Shine 1,000 400 1,800 Hi-Shine 7,000 235 780 75 174 If Ornate Co. uses activity based costing, what is the indirect cost per unit (overhead per unit) for Hi-Shine