Milwaukee Company budgets overhead cost of $360,000 for the year. The company reports the following for its standard and deluxe models: Cost per unit Standard Deluxe Direct materials $ 60 $ 115 Direct labor 90 135 Milwaukee Company uses a single plantwide overhead rate assuming the company allocates overhead cost based on 30,000 direct labor hours. Compute overhead cost per unit for the standard model assuming the standard model uses 2 direct labor hours per unit