Cullumber Company manufactures two types of safety strobe lights, one that is visible for one mile and one that is visible for two miles. Manufacturing overhead has been applied on the basis of direct labor costs. Cullumber Company has gathered some activity information and is interested in implementing an activity-based costing system. The company wants all overhead costs to be allocated to products. The overhead cost pools and activity drivers are as follows: Other product information follows: Using the activity-based costing approach, determine the unit product cost for the one-mile light. (Round answers to 2 decimal places, e.g. 52.75.) Product cost \$ per unit