Neon Corporation manufactures three versions of a product: Regular, Extra, and Max. The company, which uses activity-based costing, has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below. Activity Material handling Cost $ 278,000 Cost Driver Number of parts Material insertion 3,450,000 Number of parts Automated machinery 868,000 Machine hours Finishing 237,000 Direct labor hours Packaging Total 237,000 $5,070,000 Orders shipped The following information pertains to the three product lines for next year: Units to be produced Orders to be shipped Number of parts per unit Machine hours per unit Labor hours per unit Regular Extra Max 19,200 3,100 2,700 1,620 930 250 5 10 15 1 2 5 2 2 2 With Neon's activity-based costing system, what is the per-unit overhead cost of the Regular? (Do not round your intermediate calculations and round your final answer to 2 decimal places.) O 1.$127.22 2.$150.22 3. $211.22 4. $214.22