Randall Co. manufactures and sells two products: L and M. The plant has two manufacturing processes, process 1 and process 2. Other processes include engineering, product handling, and procurement. Randall recently installed an activity-based costing system. The following pool rates were computed:

$400 per purchase order

$24 per machine hour, Process 1

$30 per machine hour, Process 2

$80 per engineering hour

Product M only goes through process 2. Assume 25,000 units of Product M were produced. Analysis showed that the production of Product M used 125 purchase orders, 10,000 machine hours and 1,500 engineering hours. What is the overhead cost per unit for Product M?