Box Springs, Inc., makes two sizes of box springs: twin and double. The direct material for the twin is $$25$ per unit and $$40$ is used in direct labor, while the direct material for the double is $$40$ per unit, and the labor cost is $$50$ per unit. Box Springs estimates it will make $5,000$ twins and $9,000$ doubles in the next year. It estimates the overhead for each cost pool and cost driver activities as follows:Activity Cost Pools, Driver, Estimated Overhead, Use per Twin, Use per Double, respectively. Framing, Square feet of pine, $210,000,5,000,2,000.$ Padding, Square feet of quilting, $220,000,120,000,100,000.$ Filling, Square feet of filling, $320,000,500,000,300,000.$ Labeling, Number of boxes, $240,000,800,000,400,000.$ Inspection, Number of inspections, $170,000,12,000,5,000.$

How much does each unit cost to manufacture?