Alpha Company manufactures breadboxes and uses an activity-based costing system. The following information is provided for the month of May:

Cost Pool	MOH Costs	Allocation Base	Estimated Quantity of Allocation Base
Materials handling	$3,500	Number of parts	5,000 parts
Assembling	$12,000	Number of parts	5,000 parts
Packaging	$5,750	Number of bread boxes	1,250 bread boxes

Each breadbox consists of 4 parts, and the direct materials cost per breadbox is $7.00. There is no direct labor. What is the total product cost (DM, DL, MOH) per breadbox?