Bаrnett Prоducts mаnufаctures three types оf remоte-control devices: Economy, Standard, and Deluxe. The company, which uses activity-based costing, has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below. Activity Cost Cost Driver Material handling $ 285,000 Number of parts Material insertion 2,850,000 Number of parts Automated machinery 1,328,000 Machine hours Finishing 247,200 Direct labor hours Packaging 247,200 Orders shipped Total $ 4,957,400 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 11,200 6,200 3,200 Orders to be shipped 1,120 620 320 Number of parts per unit 10 15 25 Machine hours per unit 2 4 6 Labor hours per unit 3 3 3 Under Barnett’s activity-based costing system, what is the per-unit overhead cost of Deluxe?