19., Cobee, Inc. manufactures chainsaws. Each chainsaw uses $10 in direct materials and $3 in direct labor per unit. Cobee has two activities: Machining, which is applied at the rate of $2 per machine hour, and Finishing, which is applied at the rate of $20 per batch. This month, Cobee made 200 chainsaws, using 1,000 machine hours in 40 batches. What is the total manufacturing cost for one chainsaw?

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Alberver, Inc. manufactures jumbers that sell for $40. Each jumber uses $15 in direct materials and $5 in direct labor per unit. Alberver has two activities: Machining, which is applied at the rate of $2 per machine hour, and Finishing, which is applied at the rate of $20 per batch. This month, Alberver made 400 jumbers, using 1,000 machine hours in 40 batches. What is the gross profit for one jumber?