Everlast Co. manufactures a variety of drill bits. The company\\\'s plant is partially automated. The budget for the year includes $432,000 payroll for 4,800 direct labor-hours. Listed below is cost driver information used in the product-costing system:

Overhead Cost Pool	Budgeted Overhead	Cost Driver	Estimated Cost Driver Level
Machine setups	$120,000	# of setups	120 setups
Materials handling	104,400	# of barrels	8,700 barrels
Quality control	264,000	# of inspections	1,100 inspections
Other overhead cost	144,000	# of machine hours	12,000 machine hours
Total overhead	$632,400

A current product order has the following requirements:

Machine setups	8 setups
Materials handling	606 barrels
Quality inspections	80 inspections
Machine hours	830 machine hours
Direct labor hour	336 hours

Compute the unit manufacturing cost and the total manufacturing costs of the order. Show calculations.