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 $ 269,000 Number of parts

Material insertion 3,390,000 Number of parts

Automated machinery 872,000 Machine hours

Finishing 256,000 Direct labor hours

Packaging 256,000 Orders shipped

Total $ 5,043,000

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

Economy Standard Deluxe

Units to be produced 10,000 4,100 2,550

Orders to be shipped 1,720 710 200

Number of parts per unit 10 15 25

Machine hours per unit 1 3 6

Labor hours per unit 3 3 3

Under Barnett's 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.)

Multiple Choice

$194.75.

$217.75.

$278.75.

$281.75.

None of the answers is correct.