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QUESTION 5 Ignore any calculations from prior questions. Information pertaining to Radakovich Corporation's manufacturing overhead for 2021 is given below. Radakovich uses an actual activity-based costing (ABC) system to assign manufacturing overhead to products. Among its products the company made 5, 000 units of product D130 in 2021. The manufacture of this product required a total of 300 machine-hours, 12,000 parts, and 100 inspection-hours. This product's direct materials cost averaged $15.00 per unit and its direct labor cost was $23.7 per unit. Activity Activity Rate Cost Driver A Assembly $26. 00 number of machine hours Material Handling $2.00 number of parts Inspection $80. 00 number of inspection-hours Activity Rates are quoted per unit of cost driver activity. Calculate the total manufacturing costs per unit of product D130 for 2021. (Round to the nearest $0.01)