Refer to Step $5$ of the Prepare an Operating Budget exercise, what is the calculated "Budgeted Overhead Cost per Unit"?

Refer to Step $5$ of the Prepare an Operating Budget exercise, what is the calculated "Budgeted Overhead Cost per Unit"?

$$1\mathrm{.}25$ per unit

$$0\mathrm{.}28$ per unit

$$0\mathrm{.}60$ per unit

$$5\mathrm{.}38$ per unit