CALCULATE THE ACTIVITY-BASED UNIT COST OF THE SMARTPHONE CASE? (Round answer 2 decimal)

Swifty Industries manufactures several products including a basic case for a popular smartphone. The company is considering adopting an activity-based costing approach for setting its budget. The company's production activities, budgeted activity costs, and cost drivers for the coming year are as follows. Cost Driver Activity Activity Overhead $ Cost Driver Quantity Machine setup $ 110,050 # of setups 1,550 Inspection 94,550 # of quality tests 310 Materials receiving 159,600 # of purchase orders 2,100 The budgeted data for smartphone case production are as follows. Direct materials $1.95 per unit Direct labor $0.64 per unit Number of setups 155 Number of quality tests 355 Number of purchase orders 35 Production 243,880 units