Drew Company produces two products: a high end laptop computer under the label Bunsen Laptops, and an inexpensive desktop computer under the label Beaker Computers. The two products use two overhead activities, with the following costs: Setting up equipment Machining $ 2000 12,000 The controller has collected the expected annual prime costs for each product, the machine hours, the setup hours, and the expected production. Bunsen Beaker Direct Labour $20,000 $5000 Direct Materials 15,000 4000 Units 2000 2000 Machine hours 750 1500 Setup hours 50 50 Calculate the overhead cost per unit for each Beaker Computer, using overhead rates based on machine hours and setup hours.