STU manufactures the product CD002 which passes through two processes during production, Cutting and Assembly. The following data are available for one unit of CD002 Direct machine hours: Cutting 3.5 Assembly 4 The overhead absorption rate is based on machine hours. The OAR for the cutting department is 2.39 and for the assembly department is 4.42 per machine hour. Calculate the total production overhead cost per unit for CD002. Your answer should be rounded to two decimal places