Sportway Inc. produces high$-$quality tennis racquets and golf clubs using a patented forming process and high$-$quality hand$-$finishing. Products move through two production departments: Forming and Finishing. The company uses departmental overhead rates to allocate overhead costs. Overhead is allocated based on machine$-$hours in Forming and direct labour cost in Finishing. Information related to costs for last year is provided below: In addition, the firm budgets manufacturing overhead at $\backslash (\backslash$$ $62,750\backslash )$ in the Forming Department and $\backslash (\backslash$$ $64,500\backslash )$ in the Finishing Department. Determine the total cost per unit of tennis racquets and golf clubs.