Product A Product B

D$.$L$.$ Cost $$165,000\mathrm{.}00$ $$170,000\mathrm{.}00$

D$.$M Cost $$210,345\mathrm{.}00$ $$490,670\mathrm{.}00$

Machine Applied OH $$50,850\mathrm{.}00$ $$48,816\mathrm{.}00$

Inspection Applied OH $$4,545\mathrm{.}00$ $$36,360\mathrm{.}00$

Engineers Applied OH $$16,800\mathrm{.}00$ $$16,000\mathrm{.}00$

Facility & General Applied Overhead $$36,800\mathrm{.}00$ $$18,400\mathrm{.}00$

TOTAL COST $$484,340\mathrm{.}00$ $$780,246\mathrm{.}00$

Units Produced $7,5608,000$

Using the ABC method to allocate overhead, what would be the cost per unit for Product A for January $20$xx$?$ Make sure you include all direct material, direct labor, and applied overhead costs.