Ignore any calculations from prior questions. Information pertaining to Radakovich Corporations manufacturing overhead for 2021 is given below. Radakovich uses an actual activity-based costing (ABC) system to assign manufacturing overhead to products. Among its products the company made 5,200 units of product D130 in 2021. The manufacture of this product required a total of 300 machine-hours, 15,000 parts, and 50 inspection-hours. This product's direct materials cost averaged $15.00 per unit and its direct labor cost was $20.00 per unit. The average selling price for D130 in 2021 was $82.00 per unit.

Activity	Activity Rate	Cost Driver
Assembly	$25.00	Number of machine hours
Material Handling Parts	$1.00	Number of parts
Inspection	$80.00	number of inspection-hours

Activity Rates are quoted per unit of cost driver activity. Calculate the total gross profit per unit of product D130 for 2021. (Round to the nearest $0.01)