5. Gladstone Corporation’s flexible budget cost formula forsupplies, a variable cost is $2.82 per unit of output. Thecompany’s flexible budget performance report for last month showedan $8,140 unfavorable spending variance for supplies. During thatmonth, 21,250 units were produced. Budgeted activity for the monthhad been 20,900 units. What is the actual cost per unit forindirect material?