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Pima, Incorporated, manufactures calculators that sell for $72 each. Each calculator uses $31 in direct materials and $21 in direct labor per unit. Pima has two activities: Machining, which is applied at the rate of $4 per machine hour, and Finishing, which is applied at the rate of $20 per batch. This month, Pima made 560 calculators, using 1,400 machine hours in 56 batches. What is the total manufacturing cost for one calculator? Multiple Choice $52 $57 $59 $64