14. Mirkle Corporation uses the following activity rates from its activity- based costing to assign overhead costs to products: Activity Cost Pools Activity Rate Assembling products $ 5.76 per assembly hour Processing customer orders $64.58 per customer order Setting up batches $82.04 per batch Data for one of the company's products follow: Number of assembly hours Number of customer orders Number of batches Product P59G 232 40 56 The company produced 3,200 units of product during the period. Direct materials cost $6.50 per unit and direct labor cost $4.65 per unit. What is the cost per unit of Product P59G using the activity-based costing system