Gator Inc manufactures souvenir miniature footballs, basketballs and baseballs with Gator head logos. Due to the use of advanced automation systems, there is essentially no direct labor involved. Gator uses activity-based costing to apply manufacturing overhead. Here are data regarding Gator's overhead rates for the current year: Activity Materials handling Assembly Printing Estimated manufacturing overhead Allocation base $200,000 Number of parts $600,000 Machine hours $700,000 Number of units printed Cost allocation rate 50.60 $15.00 $14.00 Here are data regarding the production of souvenir footballs during the current year. Units produced Direct materials used Number of parts 18,000 $126.000 80,000 What is the per-unit manufacturing cost of a souvenir football? Round to the nearest whole dollar and do not enter a dollar sign (e.g., enter 89, not $89.00). Assembly machine hours 22.000