SCS Co. uses activity-based costing in their manufacturing process. The company produces two products, ABC and XYZ. SCS has provided their costing department the following information from this year's budget relating to the production of these two products: ABC XYZ Units to be produced 4,000 6,000 Machine-hours expected 80 160 Direct labor-hours expected 160 240 Materials handling (number of moves) 48 56 Machine setups (number of setups) 16 12 The following costs are expected to be incurred throughout the year and are related to the cost drivers being measured: Expected Total Costs Direct Labor Wages $40,000 Materials handling $3,200 Labor-related overhead $33,600 Machine setups $5,600 What is the expected overhead allocated per unit of product ABC? NOTE: Round all per-unit amounts to the nearest cent