Wall Nuts, Incorporated produces paneling that requires two processes, A and B$,$ to complete. Oak is the best$-$selling type of paneling produced.

Information related to the $40,000$ units of oak paneling produced annually is shown in the following table:

Machine Hours

Wall Nuts' total expected overhead costs and related overhead data are shown below.

Use the data for Wall Nuts, Incorporated to compute the dollar amount of overhead applied to each unit of oak paneling, assuming the company

uses departmental overhead rates based on machine hours in Department A and machine hours in Department B$.$