met Products manufactures three types of remote-control devices: Economy, Standard, and Deluxe. The company, which uses activity-based costing, has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below Activity Material handling Cont $ 245,000 Cost Driver Number of parts Material insertion 2,940,000 Automated machinery 926,400 Finishing Packaging Total 182,000 182,000 $4,475,400 Number of parts Machine hours Direct labor hours Orders shipped The following information pertains to the three product lines for next year Units to be produced Economy 10,400 Standard Deluxe 5,400 2,400 Orders to be shipped 1,040 540 240 Number of parts per unit 10 15 25 Machine hours per unit 1 3 5 Labor hours per unit 2 2 2 Under Barnett's activity-based costing system, what is the per-unit overhead cost of Deluxe Mutiple Choice $287