The total factory overhead for Diva$-$nation is budgeted for the year at $$180,000,$ divided into four activities: cutting, $$18,000$; sewing, $$36,000$; setup, $$96,000$; and inspection, $$30,000.$ Diva$-$nation manufactures two types of men's pants: jeans and khakis. The activity$-$base usage quantities for each product by each activity are as follows:

$\backslash$table$[[,$Cutting,Sewing,Setup,Inspection$],[$Jeans$,1,000$dlh$,1,000$dlh$,1,400$ setups,$3,000$ inspections$],[$Khakis$,1,400\_$dlh$,600\_$dlh$,1,000\_$ setups,$2,000\_$ inspections$],[,2,400$dlh$,1,600$dlh$,2,400$ setups,$5,000$ inspections$]]$

Each product is budgeted for $20,000$ units of production for the year. What is the activity$-$based factory overhead cost per unit for the khakis?

$1$$$7\mathrm{.}50$

$$6$

$$5\mathrm{.}20$

$$3\mathrm{.}80$