Product-Related Data Scientific Business Units produced per year 73,000 $266,000 730,000 $2,660,000 Prime costs 97,800 Direct labor hours Machine hours Production runs 978,000 486,000 48,600 100 150 Inspection hours Maintenance hours 2,000 3,000 2,250 9,000 Department Data Department 1 Department 2 Direct labor hours: 73,200 117.360 Scientific calculator Business calculator Total Machine hours: Scientific calculator 24,600 860,640 885,240 190,560 23,800 24,800 Business calculator 361,760 124,240 149,040 385,560 Total Overhead costs: Setup costs Inspection costs $228,000 185,000 Power $228,000 185,000 231,000 209,000 $853,000 Maintenance 146,000 252,250 $811,250 Total Required: 3. Compute the overhead cost per unit for each product using activity-based costing. Round your calculations and answers to the nearest cent. Overhead Cost Scientific Business per unit per unit