Mirkle Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:

Activity Cost Pools	Activity Rate
Assembling products	$	5.76	per assembly hour
Processing customer orders	$	64.58	per customer order
Setting up batches	$	82.04	per batch

Data for one of the company's products follow:

	Product P59G
Number of assembly hours		232
Number of customer orders		40
Number of batches		56

The company produced 3,200 units of product during the period. Direct materials cost $6.50 per unit and direct labor cost $4.65 per unit. What is the cost per unit of Product P59G using the activity-based costing system?