Carrolton Inc. manufactures laptop computers. The controller expects the following ABC allocation rates for 2017
Activity		Allocation Base					Predetermined Overhead Allocation Rate
Setup		Number of Batches					$350 per batch
Production		Direct Labor Hours					$6.5 per DLHr
Testing		Number of Tests					$2.5 per test
Carrolton Inc. produces two types of laptop computer: J and H. Expected data for 2017 are as follow
					J	H
Setup					35 batches	16 batches
Production					12,000 DLHr	2,700 DLHr
Testing					8,500 tests	2,500 tests
The company expects to produce 2,000 units of J model and 500 units of H model during the year

Requirement1: Compute the estimated ABC indirect manufacturing cost per unit of each model. Carry each cost to the nearest cent.