Alpha technology produces two products: a high end laptop under the label excellent laptops and an inexpensive desktop under the label outstanding computers. the two products use two overhead activities, with the following costs:

setting up equipment $3,000
machining $15,000

the controller has collected the expected annual prime costs for each product, the machine hours, the setup hours, and the expected production.

excellent laptops outstanding computers
direct labor $25,000 $10,000
direct materials $20,000 $5,000
expected production in units 3,000 3,000
machine hours 850 2,000
setup hours 80 75

calculate the overhead cost per unit for excellent laptops using a plantwide rate based on direct labor costs. (note: round answer to two decimal places.)