Mathematics · Commercial Arithmetic and Costing

A company manufactures two products, A and B, using the same type of materials and labor. Product A has a budgeted volume of 1,000 units, with material cost of $10/unit and labor cost of $5/unit. Product B has a budgeted volume of 2,000 units, with material cost of $20/unit and labor cost of $20/unit. Fixed costs for material handling are $100,000 (driven by total material cost). General fixed costs are $180,000 (absorbed based on total labor cost). Using activity-based costing, what is the total fixed overhead amount absorbed per unit of Product B?