The Delph Company produces two products...Blinks & Dinks. They are manufactured in two departments... fabrication and assembly.

# of Units Labor Hrs/Unit Machine Hrs/Unit

Blinks 1,000 4 5

Dinks 2,000 2 8

All the machine hours take place in the fabrication department, which has an estimated overhead of $84,500. All the labor hours take place in the assembly department, which has an estimated total overhead of $72,500.

They use a single overhead rate to apply all overhead costs based on labor hours. What is the overhead cost per unit for Dinks?