Question Content AreaAlphabet Technology produces a high$-$end laptop under the label Excellent Laptops and an inexpensive desktop under the label Outstanding Computers. The two products use two overhead activities, with the following costs:

Line Item Description Amount

Setting up equipment $$3,000$

Machining $15,000$

The controller has collected the expected annual prime costs for each product, the machine hours, the setup hours, and the expected production.

Line Item Description Excellent Laptops Outstanding Computers

Direct labor $$25,000$ $$10,000$

Direct materials $$20,000$ $$5,000$

Expected production in units $3,0003,000$

Machine hours $8502,000$

Setup hours $8075$

Calculate the overhead cost per unit for Excellent Laptops using a plantwide rate based on direct labor costs. $($Round overhead rate and final answer to two decimal places.$)$