HiTech Products manufactures three types of remote control devices: Economy, Standard, and Deluxe.

The company, which uses activitybased costing, has identified five activities (and related cost drivers).

Each activity, its budgeted cost, and related cost driver is identified below.

Activity	Cost	Cost Driver
Material handling	$294,000	Number of parts
Material insertion	3,040,000	Number of parts
Automated machinery	907,000	Machine hours
Finishing	207,000	Direct labor hours
Packaging	207,000	Orders shipped
Total	$4,655,000

The following information pertains to the three product lines for next year:

		Standard	Deluxe
Units to be produced	16,300	7,200	2,250
Orders to be shipped	1,940	610	270
Number of parts per unit	5	10	20
Machine hours per unit	1	2	5
Labor hours per unit	2	2	2

Under an activity-based costing system, what is the per-unit overhead cost of Economy? (Do not round your intermediate calculations round your final answer to 2 decimal places.)

Group of answer choices

$122.38.

$186.38.

An amount other than those listed above.

$183.38.

$99.38.