Clark Industries use ABC to allocate overhead costs. Clark manufactures 9,817 L3BASIC and 4,789 M4ADVANCED. The activities and the overhead costs of each activity are as follows:

Activity Costs

Machine Setup $200,000

Machine Repair $300,000

Factory Maintenance $100,000

Cleaning Workplace $50,000

Sampling Product Quality $150,000

Total Overhead Costs $800,000

Clark uses 3 pools to assign overhead:

SETUP (includes Machine Setup and Machine Repair) DRIVER: # OF SETUPS

FACTORY SERVICES (includes Factory Maintenance and Cleaning Workplace) DRIVER: SQUARE FEET

QUALITY CONTROL (Sampling Product Quality) DRIVER: # OF LOTS

Products SETUPS LOTS SQUARE FEET

L3BASIC 70 25 12,000

M4ADVANCED 55 35 18,000

Direct materials cost for L3BASIC are $125 per unit and Direct Labor costs are $110 per unit Direct materials cost for M4ADVANCED are $135 per unit and Direct Labor costs are $120 per unit If M4ADVANCED selling price is $400, how much is the profit per unit?