Information pertaining to Radakovich Corporations estimated manufacturing overhead for 2022 is given below. Radakovich uses an activity-based costing (ABC) system to assign manufacturing overhead to products. Among its products is G12B, that the company only manufactures for special orders. BobCo Inc. has requested a bid on 1,000 units of G12B. Radakovichs production managers estimate the order to require 200 machine-hours; 4,500 parts; and 200 inspection-hours. This product's direct costs are estimated to equal $100.00 per unit.

Activity Activity Rate Cost Driver

Assembly $30.00 number of machine hours

Material Handling $2.00 number of parts

Inspection $70.00 number of inspection-hour

Activity Rates are quoted per unit of cost driver activity.

Radakovich also estimates that marketing and administrative costs on the BobCo order will equal $25.00 per unit. However, there is considerable uncertainty about the number of machine hours that will be used since a change in the quality of materials available could effect machine time. If the bid price is $176.00 per unit, what is the maximum number of additional machine hours, in total, that could be used before the special order is unprofitable? (Round to the nearest whole unit.)