Alrex company is using an activity-based costing (ABC) system. The company produces and sells two products: Basic and Pro. The company consists of two departments: Production (where all manufacturing activities are taken) and Marketing (which engages in selling and admin activity only). The ABC system includes in unit product costs all costs easily associated with units. In addition, in the ABC system, there are four major indirect activities: Machine Setups, Special Processing, Factory Supervision, and Customer Relation. The prices, direct material cost (DM), shipping cost and direct labor-hours (DLHs) are given below for one unit of the product, as well as the total units produced and sold. Product Basic Pro Price $180 $320 DM $50 $80 DLHS 1 Hourly Wage-DL $10 $12 Shipping Cost $2 M Units 6,000 ,000 4 The company collected the data for ABC as follows: Activity Cost Pool Activity Measure Estimated OH cost Pro Activity measures used Basic 60 120 6,000 10,000 of setups Machine hours Machine Setup Special Processing Factory Supervision Customer Relation (10 customers) $ 472,500 $ 360,000 $ 224,000 $ 240,000 R Under the ABC system, what is the unit product cost for Basic? (Choose the closest amount)