A company manufactures two products, X and Y, using the same equipment and similar processes. Data for the production of these items in one period is shown below: Data: Quantity produced per period Material cost per unit Direct labor hours per unit Machine hours per unit Set-ups per period Orders handled per period Cost per direct labor hour X Y 20,000 10,000 $20 1/2 4 70 160 Overhead costs $ Relating to machine activity 300,00 Relating to set-ups of production 50,000 runs Relating to handling of orders 70,000 Question: Using activity-based costing, what is the full production cost per unit X?