BBK Manufacturing Company uses an activity-based costing system. It has the following manufacturing activity areas, related cost drivers and cost allocation rates: Activity. Cost Driver Cost Allocation Rate Machine setup Number of setups $40.00 Materials Number of parts 0.80 handling Machining Machine hours 15.00 Assembly Direct labor hours 25.00 Number of Inspection 16.00 finished units During the month 100 units were produced with no creouring the setups. Each unit consisted of pas, 3 direct laber hours and a machine hours. Direct materials cost $6 per finished unit What is the per unit manufacturing out for the period Selectone 05172.50 5221.00 O 510525 O . 522.00