RS Company manufactures and distributes two products, R and S. Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information:

Activity	Cost Driver	Amount	R	S
Production setups	Number of setups	$82,000	8	12
Material handling	Number of parts	48,000	56	24
Packaging costs	Number of units	130,000	80,000	50,000
		$260,000		What is the total overhead per unit allocated to Product R using activity-based costing (ABC)?