Megan Industries manufactures several products including a basic case for a popular smart phone. The company is considering adopting an activity-based costing approach for setting its budget. The companys production activities, budgeted activity costs, and cost drivers for the coming year are as follows.

Activity		Activity overhead $		Cost driver		Cost driver quantity
Machine setup		$193,390		# of setups		830
Inspection		201,400		# of quality tests		530
Materials receiving		229,670		# of purchase orders		1,930

The budgeted data for smart phone case production are as follows.

Direct materials		$2.80	per unit
Direct labor		$0.57	per unit
Number of setups		99
Number of quality tests		394
Number of purchase orders		62
Production		18,480	units

Calculate the activity-based unit cost of the smart phone case.