Iron Inc manufactures several products and uses an activity-based costing system to allocate overhead costs. Here are data regarding all of Iron's various products for the current year: Estimated total activity Allocation base Estimated overhead costs $86,400 $280,000 Activity 360 setups Number of setups setups 14,000 hours Machine hours $18,400 Number of inspections 2,300 inspections One of Iron's products is iron beams. Here are data regarding the production of beams during the current year Number of beams produced 200 Direct materials cost per beam Direct labor cost per beam Total number of machine setups $1,500 $290 25 850 100 Total machine hours Total inspections What is the per-unit manufacturing cost of an iron beam