(8) The Action Figures Division of Augusta Toys & Games produces and sells two action figures: (1) Martian Soldier, and (2) Centurion Cyclops. Data about each product is as follows:

		Martian Soldier		Centurion Cyclops
Units produced / sold		250,000 units		150,000 units
Sales price ($/unit)		$3.84/unit		$5.67/unit
Direct material cost ($/unit)		$1.40/unit		$1.90/unit
Direct labor cost ($/unit)		$0.90/unit		$1.45/unit
Direct material usage (lbs/unit)		0.20 lbs/unit		0.30 lbs/unit
Production runs		50 runs		15 runs

Recently the company has undertaken an activity-based-costing study in order to better allocate their manufacturing overhead. Specifically, they defined three cost pools with the following data:

Activity	Costs	Driver
Material Handling	$247,000	Direct material weight
Setting-up Machines	$48,750	Production runs
Packaging	$260,000	Units of production

Refer to the data in Augusta Toys and Games (A) [Question 7].

Determine the per unit cost of Centurion Cyclops