Mathematics · Activity-Based Costing Calculation

The budgeted overheads of Nambro Co for the next year are as follows: - Purchase order processing costs: $450,000 - Production run set-up costs: $180,000 - Machine running costs: $640,000 It is anticipated that machines will run for 32,000 hours, 6,000 purchase orders will be processed, and there will be 450 production runs. One of the company's products is produced in batches of 500 units. Each batch requires a separate production run, 30 purchase orders, and 750 machine hours. Using Activity-Based Costing (ABC), what is the overhead cost per unit of this product?