10 Yorba Company manufactures cuckoo clocks and uses an activity-based costing system to allocate overhead to its products. Each cuckoo clock consists of 6 separate parts totaling $80 in direct materials, $40 in direct labor and requires 1.5 hours of machine time to produce. Additional information follows: Activity Allocation Base Materials handling Machining Assembling Packaging Predetermined Overhead Rate Number of parts $2.16 per part Machine hours $2.50 per machine hour Number of parts $0.84 per part Number of finished units $2.01 per finished unit Calculate the total overhead to be allocated to each cuckoo clock. Round your answer to 2 decimal places