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	$	5.56	per assembly hour
Processing customer orders	$	64.38	per customer order
Setting up batches	$	81.84	per batch

Data for one of the company's products follow:

	Product P59G
Number of assembly hours		230
Number of customer orders		38
Number of batches		54

The company produced 3,000 units of product during the period. Direct materials cost $6.30 per unit and direct labor cost $4.45 per unit. What is the cost per unit of Product P59G using the activity-based costing system?

Multiple Choice

$10.75

$7.16

$9.01

$13.46

$2.71