Bramble Stairs Co. designs and builds factory-made premium wooden stairways for homes. The manufactured stairway components (spindles, risers, hangers, hand rails) permit installation of stairways of varying lengths and widths. All are of white oak wood. Budgeted manufacturing overhead costs for the year 2022 are as follows. For the last 4 years, Bramble Stairs Co, has been charging overhead to products on the basis of machine hours. For the year 2022. 100,000 machine hours are budgeted. Jeremy Nolan, owner-manager of Bramble Stairs Co, recently directed his accountant, Bill Seagren, to implement the activity-based conting system that he has repeatedly proposed. At Jeremy Nolan's request, Bill and the production foreman identify the following cost drivers and their usage for the previously budgeted overhead cost pools. costing system that he has repeatedly proposed. At Jeremy Nolan's request, Bill and the production foreman identify the following cost drivers and their usage for the previously budgeted overhead cost pools. Steve Hannon, sales manager, has recelved an order for 250 stairways from Community Builders, Inc, a large housing development contractor. At Steve's request, Bill prepares cost estimates for producing components for 250 stairways so Steve can submit a contract price per stairway to Community Builders. He accumalates the following data for the production of 250 stairways. Direct materials $104,200 Directlabor $112,200 Machine hours . 15,000 Direct labor hours 5,300 Number of purchase orders 60 Number of material moves 800 Number of machine setups 100 Number of inspections 450 Number of components 16,000 Number of square feet occupied 8,000 What is the manufacturing cost per stairway under traditional costing? (Round answer to 2 decimal places, eg. Cost per stairway