What is the cost per unit for the Chip D?

			Cost	driver		est number of drivers
Setup department			10,000,000	number of setups		800
Material handling			5,000,000	pallets of materials		5000
Manufacturing equipment			250,000,000	batches run		4000
One of their products has these volumes:
			Chip D
Direct Materials			150000
Direct Labor			40,000
number of setups			50
pallets of materials			75
batches run			60
units produced			125,000