QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

Product QProduct R

Budgeted production (units)80,000120,000

No. of machines set ups per batch size (units)42

Total budgeted cost of setting up the machines is $74,400

Calculate the budgeted machine set up cost per unit of product Q.