Ace Company produces 8,000 units of a weighing scales which requires $200,000 of direct materials and $100,000 of direct labour costs, it uses 2,000 machine hours, and takes 1,000 assembly hours. The activity rates are $30 per machine hour and $120 per assembly hour. The client is billed at cost plus 45%. What is the unit selling price of a weighing scale? $27 $40 $60 $87