Marigold Skiffs manufactures three models of speedboatsSuperior, Deluxe, and Ultrawhich are sold through marine retail stores. Budgeted information for the coming year is as follows.

		Superior		Deluxe		Ultra		Total
Sales revenue		$54,035,000		$86,349,600		$101,866,800		$242,251,400
Direct material		17,513,400		27,243,540		40,127,640		84,884,580
Direct labor		10,610,050		13,024,800		16,482,000		40,116,850
Overhead								71,045,910
Gross profit								$46,204,060

		Superior		Deluxe		Ultra
Boats produced and sold		1,010		1,206		804
Machine hours per boat		100		200		300

Currently, the company allocates overhead using a single predetermined rate based on machine hours. Irvin Marigold is considering implementing an activity-based costing system. After studying the companys operations, he developed the following five activity cost pools.

Activity		Cost Driver		Overhead Cost
Machining		Machine hours		$14,585,000
Machine setup and calibration		Number of setups		23,932,740
Quality inspections		Number of inspections		14,016,670
Materials receiving		Number of deliveries		6,960,000
Materials requisitions		Number of requisitions		11,551,500
				$71,045,910

Irvin also developed the following operating data for the coming year.

		Superior			Deluxe			Ultra
Boats per batch		5			3			2
Quality inspections per batch		10			15			30
Number of deliveries		600			600			800
Number of requisitions		3,230			4,260			6,100

To ensure the highest level of production quality, all machines are set up and calibrated at the beginning of every batch.

Calculate the unit cost of each of the three speedboat models using the proposed activity-based costing system of allocating overhead. (Round answers to 0 decimal places, e.g. 5,275.) Superior Deluxe Ultra Cost per unit Click if you would like to Show Work for this question: Open Show Work