Hi Tech Products manufactures three (3) types of CD players: Cheap, Econo and Deluxe. Hi Tech uses an activity-based product costing system. The company has identified five (5) activities. Each activity, its cost and related activity driver are identified below:

ActivityActivity CostActivity DriverMaterial handling$225 000Number of partsMaterial insertion$2 475 000Number of partsAutomated machinery$840 000Machine hoursFinishing$170 000Labour hoursPackaging$170 000Orders shipped

Total manufacturing cost$3 880 000

The following information pertains to each product line of CD players:

CheapEconoDeluxeUnits to be produced10 00050002000Orders to be shipped1000500200Number of parts per unit101525Machine hours per unit135Labour hours per unit222

Under anactivity-based product costingsystem, what is the cost per unit of Cheap?