Sheen Co$.$ manufacturers laser printers. It has outlined the following overhead cost drivers:

Overhead Costs Pool Cost Driver Overhead Cost Budgeted Level for

Cost Driver

Quality control Number of inspections $ $64,8001,080$

Machine operation Machine hours $132,0001,100$

Materials handling Number of batches $90030$

Miscellaneous overhead cost Direct labor hours $48,0004,000$

Sheen Co$.$ has an order for $1,000$ laser printers that has the following production requirements:

Number of inspections $175$

Machine hours $180$

Number of batches $5$

Direct labor hours $650$

What is the total overhead cost per unit of the laser printers order using activity$-$based costing? $($Rounded to the nearest cent.$)$