Pancakes by Phyllis manufactures two lines of frozen food, biscuits and pancakes. It expects to produce $350,000$ units of

its biscuits, and $280,000$ units of its pancakes. Having identified its activity cost pools and the cost drivers for each cost

pool, Phyllis accumulated the following data relative to those pools and drivers:

Annual overhead data

Expected annual use of cost drivers

Problem

Using the above information, compute the per unit overhead cost of pancakes manufactured by Phyllis. Enter your answer

rounded to two decimal places $($ $$x.).$