Atmel Inc. manufactures and sells two products. Data with regard to these products are given below. Product A 30,000 Product B Units produced and sold Machine hours required per unit Receiving orders...

Extracted text: Atmel Inc. manufactures and sells two products. Data with regard to these products are given below. Product A 30,000 Product B Units produced and sold Machine hours required per unit Receiving orders per product line Production orders per product line Production runs 12,000 3 150 50 12 8 20 18 12 30 Inspections Total budgeted machine hours are 100,000. The budgeted overhead costs are shown below. $450,000 300,000 25,000 200,000 Receiving costs Engineering costs Machine setup costs Inspection costs Total budgeted overhead costs $975,000 Using activity-based costing, the per unit overhead cost allocation of receiving costs for product A is?