1 A company manufactures two products, C and D, for which the following information is available: Product C Product D Total Budgeted production (units) 1,000 4,000 5,000 Labour hours per unit/in total 8 10 48,000 Number of production runs required 13 15 28 Number of inspections during production 5 3 8 Total production set up costs $140,000 Total inspection costs $80,000 Other overhead costs $96,000 Other overhead costs are absorbed on the basis of labour hours per unit. Using activity-based costing, what is the budgeted overhead cost per unit of product D?