Ivanhoe Corp. is a factory that produces cloud$-$shaped home d$$cor$,$ and their most successful product to date has been a small

cloud pillow. Ivanhoe is considering a switch to Activity$-$Based Costing $($ABC$)$ and has finally identified the key activities it would

like to use to allocate its manufacturing overhead costs. Management would like some additional information about how this

method would allocate a recent production run of cloud pillows.

The production department had a recent run of cloud pillows that used the following: $1,400$ square feet; $2,520$ machine setups;

and $2,090$ pounds of material. How much unit$-$level cost should be allocated to the production department of Ivanhoe? $($Round

intermediate calculations and final answer to $2$ decimal places, e$.$g$.25,000\mathrm{.}25.)$