Tyrell Manufacturing has five activity cost pools and two products (a budget tape vacuum and a deluxe tape vacuum). Information is presented below:

Cost Drivers by Product

Activity Cost PoolCost DriverEst. OverheadBudgetDeluxe

Ordering and ReceivingOrders$130,000600400

Machine Setup Setups297,000 500400

Machining Machine hours 1,000,000150,000100,000

Assembly Parts 1,600,0001,200,000800,000

Inspection Inspections 300,000550450

Required:

Compute the overhead cost per unit for each product. Production is 700,000 units of Budget and 200,000 units of Deluxe. Round your answer to the nearest cent.