Red Raider Company uses a plantwide overhead rate based on direct labor hours. Each unit requires $0\mathrm{.}90$ direct labor hours to produce. How much overhead will be assigned to each unit produced given the following budgeted amounts?

Budgeted Data: Department $1$ Department $2$

Overhead costs $ $2,552,000$ $ $933,000$

Direct labor hours $179,000$ DLH $121,000$ DLH

Machine hours $31,100$ MH $9,100$ MH

Multiple Choice

$$60\mathrm{.}84$ per unit

$$10\mathrm{.}46$ per unit

$$14\mathrm{.}26$ per unit

$$6\mathrm{.}94$ per unit

$$11\mathrm{.}62$ per unit