Activity Cost Pools Ordering and Receiving Machine Setup Machining Assembly Inspection Cost Driver Orders Setups Machine hours Parts Inspections Est. Overhead $132,000 298,800 1,011,000 1,612,000 302,000 Est. Use of Cost Drivers Budget 600 500 150,000 1,200,000 550 Deluxe 400 400 100,000 800,000 450 Compute the overhead cost per unit for each product. Production is 700,000 units of Budget and 200,000 units of Deluxe. (Round per machine hour and per part values to 3 decimal places, e.g. 52.711. Round overhead cost per unit to 2 decimal places, e.g. 12.25 and cost assigned to 0 decimal places, e.g. 2,500.)

Compute the overhead cost per unit for each product. Production is 700,000 usits of Budget and 200,000 units of Deluce. (Round per mochine hour and per port values to 3 decimal ploces, eg. 52.711 . Round overhceg costper unit to 2 decimal places, eg. 12.25 and cost assigned to 0 decimal places, es, 2,500) Overhead cost per unit Budget \\$ per unit Deluxe \\( \\$ \\) perunit