MedTech, Inc., manufactures and sells diagnostic equipment used in the medical profession. Its job costing system was designed using an activity-based costing approach. Direct materials and direct labor costs are accumulated separately, along with information concerning four manufacturing overhead cost drivers (activities). Assume that the direct labor rate is $27 per hour and that there were no beginning inventories. The following information was available for 2016, based on an expected production level of 425,000 units for the year:

Activity Cost Driver	Budgeted Costs for 2016			Cost Driver Used as Allocation Base	Cost Allocation Rate
Materials handling	$	3,100,000		Number of parts used	$	1.75	per part
Milling and grinding		8,000,000		Number of machine hours		12.50	per hour
Assembly and inspection		6,400,000		Direct labor hours worked		5.25	per hour
Testing		1,700,000		Number of units tested		4.00	per unit

The following production, costs, and activities occurred during the month of August:

Units Produced/Tested	Direct Materials Costs	Number of Parts Used	Machine Hours	Direct Labor Hours
52,000	$3,500,000	275,000	92,000	160,000

Required information

Required:

a. Calculate the total manufacturing costs and the cost per unit produced and tested during the month of August for MedTech, Inc. (Round "Cost per unit" to 2 decimal places.)