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 unitS Machine hours per unit Set-ups per period Orders handled per period Cost per direct labor hour 20,000 10,000 $20 70 160 Overhead costs Relating to machine activity Relating to set-ups of production runs Relating to handling of orders 300,00 50,000 70,000 Using activity-based costing, what is the full production cost per unit X