The Wagon Co produces three products, A, B, C, all made from the same material. Until now, it has used traditional product cost system to allocate overheads to its products. The company uses DLH to allocate POHR. Information for the three products for last year is as follows:

Products	A	B	C
Production Units for year	15,000	12,000	18,000
Sales Units for year	14,200	16,000	16,000
Selling price per unit	$7.50	$12.00	$13.00
Raw material usage (Kg) per unit	2	3	4
Direct labor hours per unit	0.1	0.15	0.2
Machine hours per unit	0.5	0.7	0.9
Number of production runs per annum	16	12	8
Number of setups per annum	80	60	50
Number of purchase orders per annum	180	100	150
Number of deliveries per annum	120	90	150

The price for raw materials remained constant throughout the year at $1.20 per Kg. Similarly, the direct labor cost for the whole workforce was $14.80 per hour. The annual overhead costs were:

Cost Element	$	Machine setup	Purchase Orders	Delivery costs
Direct labor	$102,120	5%
Indirect labor	$160,000		15%	20%
Direct material	$165,600
Indirect material	$65,000	4%		8%
Machine depreciation	$120,000	5%		6%
Factory rent	$90,000	2%	4%

Calculate the ABC product cost per unit for Product C.