Need help and a explanation. Thanks

Pima, Inc. manufactures calculators that sell for $44 each. Each calculator uses $17 in direct materials and $7 in direct labor per unit. Plma has two activities: Machining, which is applied at the rate of $4 per machine hour, and Finishing, which is applied at the rate of $20 per batch. This month, Plma made 420 calculators, using 1.050 machine hours in 42 batches. What is the total manufacturing cost for one calculator? Multiple Choice O $24 $36 $29 O $31