Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year: Overhead Item Expect Cost Cost Driver Expected Quantity Setup costs $51,100 Number of setups 260 Ordering costs $31,600 Number of orders 1,600 Maintenance $103,500 Machine hours 2,100 Power $21,300 Kilowatt hours 4,400 Total Overhead $207,500 Total direct labor hours budgeted = 2,100 hours. The following data applies to one of the products completed during the year: Product X Direct materials $5,200 Number of setups 5 Direct labor $3,100 Number of orders 50 Units completed 100 Machine hours 50 Direct labor hours 100 Kilowatt hours 520 If Orange, Inc uses direct labor hours to assign overhead, the unit product cost for Product X will be: $191.81 $157.11 $142.40 $181.81 $132.40