Jillian Corp. manufactures hand$-$wired and solid state tube amplifiers. The following data have been summarized:

View the data. the nearest cent.$)$

Begin by selecting the formula to allocate overhead $(OH)$ costs. $($Abbreviation used; qty $=$ quantity.$)$

Actual qty of the allocation base used $,$ Predetermined $OH$ allocation rate $=$

$\backslash$table$[[$Allocated mfg$.],[$overhead costs$]]$

cost per unit for solid state amps. $($Round the cost per unit to the nearest cent.$)$