=+◗ Packaging activity area. PS packages potato cuts for the retail market independently of those packaged for the institutional market. The packaging line packages:

(a) 15 kilograms of retail potato cuts per packaging-hour and

(b) 50 kilograms of institutional potato cuts per packaging-hour. The cost-allocation base is packaging-hours on the production line. Costs in the packaging activity area are $444000.

Required 1 Using the simple costing system, what is the cost per kilogram of potato cuts produced by PS?