Brilliant Accents Company manufactures and sells three styles of kitchen faucets: Brass, Chrome, and White. Production takes 25, 25, and 10 machine hours to manufacture 1000-unit batches of brass, chrome and white faucets, respectively. The following additional data apply:

	BRASS	CHROME	WHITE
Projected sales in units	30,000	50,000	40,000
Direct materials	$ 8	$ 4	$ 8
Direct labor	$15	$ 3	$ 9
Hours per 1000-unit batch:
Direct labor hours	40	10	30
Machine hours	25	25	10
Setup hours	1	0.5	1
Inspection hours	30	20	20

Inspection hours Total overhead costs and activity levels for the year are estimated as follows:

Activity	Overhead costs	Activity levels
Direct labor hours		1741 hours
Machine hours		2,400 hours
Setups	$465,500	95 setup hours
Inspections	$405,000	2,700 inspection hours
Total overheads	$870,500

Assuming a traditional costing system where overheads are absorbed on the basis of direct labor hours, the total cost charged to each unit of a Brass faucet is ? .

Assuming activity based costing (ABC) system, the total cost charged to each unit of a Brass faucet is ? .