Calculate the activity-based unit cost of the smartphone case. (Round answer to 2 decimal places, e.g. 15.25.)

Exercise 7-8 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 Quantity 710 Activity Machine setup Inspection Materials receiving Activity Overhead $ $ 194,540 141,570 210,450 Cost Driver # of setups # of quality tests # of purchase orders 495 1,525 The budgeted data for smartphone case production are as follows. $1.95 per unit $0.64 per unit 81 Direct materials Direct labor Number of setups Number of quality tests Number of purchase orders Production 355 35 15,000 units