Blue Spruce Manufacturing has five activity cost pools and two products (a budget tape vacuum and a deluxe tape vacuum). Information is presented below: 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, es. 52.711. Round overhead cost per unit to 2 decimal ploces, es. 12.25 and cost assigned to 0 decimal places, es. 2,500.)