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:

Quantity produced per period x y

Material cost per unit 20,000 10,000

Direct labor hours per unit 20 (y)

Machine hours per unit 0.5 (y)

Set-ups per period 4 (y)

Orders handled per period 70 (y)

Cost per direct labor hour 160 (y)

Overhead Costs $

Relating to machine activity 300,00

Relating to set-ups of production runs 50,000

Relating to handling of orders 70,000

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