Exercise 6-40 (Static) Predetermined Overhead Rates (LO 6-2) Redfern Audio produces audio equipment including headphones. At the Campus Facility, it produces two wireless models, Standard and Enhanced, which differ both in the materials and components used and in the labor skill required. Data for the Campus Plant for the third quarter follow. Units produced Machine-hours Direct labor-hours Standard 24,000 14,400 18,000 Enhanced Total 8,000 32,000 9,600 24,000 Direct materials costs $ 480,000 18,000 $ 720,000 36,000 $1,200,000 Direct labor costs. 288,000 612,000 900,000 864,000 $2,964,000 Manufacturing overhead Total costs Required: Compute the predetermined overhead rate assuming that Redfern Audio uses the number of units to allocate overhead costs. Predetermined overhead rate per unit