Red Raider Company uses a plantwide overhead rate with machine hours as the allocation base. Next year, 400,000 units are expected to be produced requiring 1.2 machine 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	$	2,530,000		$	2,752,000
Direct labor hours		168,000	DLH		110,000	DLH
Machine hours		30,000	MH		8,000	MH