Mooncake, Inc. produces cake that requires two processes, mixing and baking, to complete. The best-selling type of cake is cherry almond delight. Information related to the 100,000 units of cherry almond delight produced annually is shown in the following table:

Direct materials	$230,000
Direct labor
Mixing Department (600 DLH x $24 per DLH)	$14,400
Baking Department (400 DLH x $22 per DLH)	$8,800
Machine hours
Mixing Department	200 MH
Baking Department	300 MH

Mooncake's total expected overhead costs and related overhead data are shown below. The company uses departmental overhead rates based on machine hours in the mixing department and direct labor hours in the baking department.

	Mixing Department	Baking Department
Direct labor hours	11,000 DLH	5,000 DLH
Machine hours	4,000 MH	3,000 MH
Manufacturing overhead costs	$80,000	$12,500

Determine the total product cost of this product line and each unit of cherry almond delight.