Waymire Ltd. currently uses a traditional costing system based on direct labour hours to allocate overhead. This year, the company has budgeted to produce 1,800 units of one of its products. Each unit requires 4 hours of direct labour.

For the coming year, the company is considering changing to an activity based costing system by allocating overhead based on 2 activities. The following are the activities, budgeted total cost and cost drivers per activity for the upcoming year:

Activity		Cost driver		Cost		Cost Base Volume
Maintenance		direct labour hours		$481,000		93,000
Inspection		# of inspections		$715,000		36,500

Waymire Ltd. has estimated the consumption of inspections to be 3,200 for the year.

What is the product's overhead cost per unit if Waymire decides to implement the activity-based costing system?