Cobee, Inc. manuFactures chainsaws that sell For $60. Each chainsaw uses $10 in direct materials and $3 in direct labor per unit. Cobee has two activities: Machining, which is applied at the rate oF $2 per machine hour, and inishing, which is applied at the rate oF $20 per batch. This month, Cobee made 200 chainsaws, using 1,000 machine hours in 40 batches. What is the total manufacturing cost for one chainsaw?