Blue Spruce Manufacturing has five activity cost pools and two products {a budget tape vacuum and a deluxe tape vacuum}. Information is presented below: Est. Use of Cost Drivers Activity Cost Pools Cost Driver Est. Overhead Budget Deluxe Ordering and Receiving Orders $132,000 600 400 Machine Setup Setups 298,800 500 400 Machining Machine hours 1,011,000 150,000 100,000 Assembly Parts 1,612,000 1,200,000 800,000 Inspection Inspections 302,000 550 450 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, e3. 52.71 1. Round overhead cost per unit to 2 decimal places, as. 12.25 and cost assigned to 0 decimal places, as. 2,500.} Overhead cost per unit Budget $ per unit Deluxe $ per unit