Red Raider Company uses a plantwide overhead rate with direct labor hours as the allocation base. Next year, 560,000 units are expected to be produced requiring 0.90 direct-labor hours each. How much overhead will be assigned to each unit produced given the following estimated amounts?

Estimated:	Department 1				Department 2
Manufacturing overhead costs	$	2,562,000			$	948,000
Direct labor hours		184,000	DLH			126,000	DLH
Machine hours		31,600	MH			9,600	MH