Barnett Products manufactures three types of remote-control devices: Economy, Standard, and Deluxe. The company, which uses activity-based costing, has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below.

Activity	Cost			Cost Driver
Material handling	$	298,000		Number of parts
Material insertion		3,060,000		Number of parts
Automated machinery		865,000		Machine hours
Finishing		183,000		Direct labor hours
Packaging		183,000		Orders shipped
Total	$	4,589,000

The following information pertains to the three product lines for next year:

	Economy				Standard				Deluxe
Units to be produced		12,000				3,200				2,700
Orders to be shipped		1,020				410				295
Number of parts per unit		5				10				15
Machine hours per unit		1				3				6
Labor hours per unit		2				2				2

Under Barnetts activity-based costing system, what is the per-unit overhead cost of Economy? (Do not round your intermediate calculations and round your final answer to 2 decimal places.)

• $145.84.

• $168.84.

• $229.84.

• $232.84.

• None of the answers is correct.