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	$	6.26	per assembly hour
Processing customer orders	$	65.08	per customer order
Setting up batches	$	82.54	per batch

Data for one of the company's products follow:

	Product P59G
Number of assembly hours		237
Number of customer orders		45
Number of batches		61

The company produced 3,700 units of product during the period. Direct materials cost $7.00 per unit and direct labor cost $5.15 per unit. What is the cost per unit of Product P59G using the activity-based costing system?

Multiple Choice

• $9.55

• $2.55

• $12.15

• $14.70

• $7.70