06: 5.2-34 Dream Sewing Machine uses ABC to account for it manufacturing process. Materials handling $55,000 budget Based on number of parts Machine setup $16,500 budget Based on number of setups Assembling $23.000 budget Base on number of parts Packaging $8.500 budget Based on number of finished units Dream expects to produce 1,000 machines. Dream expects to use 25,000 parts and have 15 setups. Assume materials handing to be $78,000 for the 1,000 machines. The average cost for machine handling per machine will be