Marketing Solutions is a regional provider of telemarketing surveys and sales for nonprofit organizations.

The basic unit of service is a completed telephone survey or a sales call. Assume that all telemarketing labor is paid hourly. Supervisory labor is salaried. The following are data from a recent month:

Hourly telemarketing labor to complete 22,000 surveys and 90,000 calls, $176,000; completed surveys take 8 minutes each; sales calls 3 minutes each.

Long-distance phone charges for 10 percent of surveys, $7,000.

Preparation of scripts for surveys, $5,000, and sales pitches for calls, $4,000.

Training telemarketing labor to conduct surveys, $13,200.

Automated dialing equipment that serves all calls, $10,000.

Occupancy costs, $12,000.

Two supervisors, $9,600.

Human Resources Department, $5,200.

Trace automated dialing equipment, occupancy costs, supervisors, and human resources costs 50 percent to surveys and 50 percent to telemarketing calls.

Required Resources and activities are either unit level, product level, or facility level. Compute cost-driver rates for each activity/resource. What is the cost per unit of all marketing activities for the week?