$\backslash$table$[[,,,$Est. Use of Cost Drivers,$],[$Activity Cost Pools,Cost Driver,Est. Overhead,Budget,Deluxe$],[$Ordering and Receiving,Orders,$$155,000,600,400],[$Machine Setup,Setups,$322,200,500,400],[$Machining$,$Machine hours,$1,034,000,150,000,100,000],[$Assembly$,$Parts,$1,634,000,1,200,000,800,000],[$Inspection$,$Inspections,$325,000,550,450]]$

Compute the overhead cost per unit for each product. Production is $700,000$ units of Budget and $200,000$ units of Deluxe. $($Round per machine hour and per part values to $3$ decimal places, e$.$g$.52\mathrm{.}711.$ Round overhead cost per unit to $2$ decimal places, e$.$g$.12\mathrm{.}25$ and cost assigned to $0$ decimal places, e$.$g$.2,500.)$

$\backslash$table$[[$Overhead cost per unit$],[$Budget$,$$$,$per unit$],[$Deluxe$,$$$,$per unit$]]$