Waymire Ltd. currently uses a traditional costing system based on direct labour hours to allocate overhead. This year, the company has budgeted to produce 2,150 units of one of its products. Each unit requires 3 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 $482,000 116,100 Inspection # of inspections $720,000 30,300 Waymire Ltd. has estimated the consumption of inspections to be 3,150 for the year. What is the product's overhead cost per unit if Waymire decides to implement the activity-based costing system? Input your answer as a number with two decimal places (for example, 34.56)