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 $$62,750$ in the Forming Department and $$64,500$ in the Finishing Department.

Determine the total cost per unit of tennis racquets and golf clubs.