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: Activity Material handling Material insertion Activity Cost Activity Driver $225 000 Number of parts $2 475 000 Number of parts Automated machinery $840 000 Machine hours Finishing $170 000 Packaging $170 000 Labour hours Orders shipped Total manufacturing cost $3 880 000 The following information pertains to each product line of CD players: Cheap Econo Deluxe Units to be produced 10 000 5000 2000 Orders to be shipped Number of parts per unit Machine hours per unit 1000 500 200 10 15 25 1 3 5 Labour hours per unit 2 2 2 Under an activity-based product costing system, what is the cost per unit of Cheap?