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Sonoma Manufacturing has five activity cost pools and two products (a budget tape vacuum and a deluxe tape vacuum). Information is presented below:

Cost Drivers by Product

Activity Cost Pool Cost Driver Est. Overhead Budget Deluxe

Ordering and Receiving Orders $ 202,500 700 800

Machine Setup Setups $350,000 600 400

Machining Machine hours $1,500,000 150,000 100,000

Assembly Parts $1,900,000 1,200,000 800,000

Inspection Inspections $400,000 425 475

Instructions

Compute the overhead cost per unit for each product. Production is 650,000 units of Budget and 210,000 units of Deluxe. Round your answer to the nearest cent.

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Activity Cost Pool	Cost Driver	Est. Overhead	Cost Drivers by Product Budget Deluxe		Overhead Rate
Ordering and Receiving	Orders	$202,500	700	800	$135/order
Machine Setup	Setups	$ 350,000	600	400	$350/setup
Machining	Machine hours	$1,500,000	150,000	100,000	$6/machine hour
Assembly	Parts	$1,900,000	1,200,000	800,000	$0.95/part
Inspection	Inspections	$ 400,000	425	375	$500/inspection