Flashlight, Inc. makes two types of flashlights and is implementing an activity$-$based costing system. Previously, all overhead had been applied on the basis of machine hours. The company produces $11,250$ units of the Deluxe model and $21,142$ units of the Compact model. Additional data is as follows:

Cost Pool Cost Driver and Estimated Level of Activity Estimated Overhead Cost Use of Driver by Deluxe Use of Cost Driver by Compact

Equipment Setup $100$ setups $$20,00065$ setups $35$ setups

Materials Ordering $140$ orders $$21,00095$ orders $45$ orders

Quality Control $200$ inspections $$22,000150$ inspections $50$ inspections

Machining $9,000$ machine hours $$18,0005,000$ machine hours $4,000$ machine hours

Total Overhead Cost $$81,000$

What is the total overhead cost applied to Compact using activity$-$based costing? $$27,250$

What is the overhead cost per unit for Compact using activity$-$based costing $($round to nearest cent$)?$