The accountant of the Company JALE TON GAZ GAL has obtained the following information in relation to fiscal year 2013. Total budgeted manufacturing overhead for

The accountant of the Company "JALE TON GAZ ÉGAL" has obtained the following information in relation to fiscal year 2013.

Total budgeted manufacturing overhead for fiscal year 2013: $448,000
Balance as of December 31, 2013 of accounts:
o Actual manufacturing overhead $263,780
o Allocated manufacturing overhead $270,320

The Company manufactures one product. Manufacturing overhead is allocated based on the quantities produced and the allocation rate
produced and the allocation rate as of January 01, 2013 is $10.00 per unit.

Question 

Calculate the actual cost of manufacturing overhead per unit