Sugarlicious bakes high-quality biscuits, cupcakes and large cakes for special occasions. Baking each product involves four activities: mixing, baking, decorating, and packaging.

As each product is quite distinct, the baking equipment has to be rearranged ('set-up') after each batch. There are also differences in the amount of decorations on each product and how many units of each fit inside the cardboard packaging boxes used to transport the finished goods to retailers.

The company has been using a conventional product costing system that applies overhead using a single cost driver (total baking hours). However, they are considering adopting Activity-Based Costing (ABC), and have prepared the following information about the four activities:

Activity	Budgeted overhead cost ($)	Activity Driver
Mixing	$378	Number of Batches
Baking	$1,300	Baking Hours
Decorating	$880	Decorating Hours
Packaging	$285	Number of boxes
Total overhead	$2,843
Below is budgeted production information about their three products for the month:
	Biscuits	Cupcakes	Muffins
Production (units)	960	1200	900
Units per batch	24	6	12
Total baking hours	10	20	50
Total Decorating hours	20	200	0
Units per box	8	4	6

calulcate the total manfacturing overhead unit per Cupcake