Sinclair Company manufactures industrial sprinklers and uses an activity-based costing system to allocate overhead to its products. Each sprinkler consists of 6 separate parts totaling $3 in direct materials, $2 in direct labor and requires 1.0 hours of machine time to produce. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$1.18 per part
Machining	Machine hours	$1.50 per machine hour
Assembling	Number of parts	$0.78 per part
Inspecting	Number of finished units	$1.46 per finished unit

Determine the amount of overhead allocated to each sprinkler.