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	X	Y
Material cost per unit	20,000	10,000
Direct labor hours per unit		$20.00
Machine hours per unit		0.50
Set-ups per period		4
Orders handled per period		70
Cost per direct labor hour		160
Overhead costs
Relating to set-ups of prod runs			$ 30,000
related to handling of orders			$ 50,000
related to handling of orders			$ 70,000

Using activity-based costing, what is the full production cost per unit X?