John manufacturers calculators that sell for $79 each. Each calculator uses $28 in direct materials and $18 in direct labor per unit. John has two activities: machining, which is applied at the rate of $4 per machine hour, and finishing, which is applied at the rate of $20 per batch. This month john made 530 calculators, using 1,325 machine hours in 53 batches. What is the gross profit for one calculator?

$21

$38

$48

$33