Noor Company has identified the following activities relating to indirect production costs:

Activity	Activity Costs	Cost Drivers
Machine Setup	$180,000	1,500 setup hours
Materials Handling	$50,000	12,500 pounds of materials
Electric Power	$20,000	20,000 kilowatt hours

Noor Company has obtained the following data concerning two products:

Products

NY NX

Number of units produced 4,000 20,000

Direct materials cost $20,000 $25,000

Direct labor cost $12,000 $20,000

Number of setup hours 100 120

Pounds of materials used 500 1,500

Kilowatt-hours 1,000 2,000

Instructions:

Using the activity-based costing approach, calculate the manufacturing cost per unit for NY.