A manufacturer uses activity-based costing to assign overhead cost to products. Budgeted cost information for its activities follows During the period the manufacturer produces 25.000 units of Product A. The production these units required $100.000 in raw materials and $47,000 in direct labor costs. In addition the production of Product A required 100 purchase orders and 15 machine setups. Product A production occupies 5000 square feet of the factory floor. Based on the above information what is the PER UNIT cost of Product A? 2.18 5.26 7.45 8.06 None of these