Red Raider Company uses a plantwide overhead rate with direct labor hours as the allocation base. Next year, 460,000 units are expected to be produced requiring 0.95 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 $ 2,542,000 $ 918,000 Direct labor hours 174,000 DLH 116,000 DLH Machine hours 30,600 MH 8,600 MH