Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year: Expected. Cost $ 53,500 Number of setups 37,000 Number of orders 114,000 Machine hours. 23,500 Kilowatt hours. $ 228,000 Overhead Item Setup costs Ordering costs Maintenance Power Total Overhead Cost Driver Total direct labor hours budgeted = 2,000 hours. The following actual data applies to one of the products completed during the year: Direct materials Direct labor Units completed Direct labor hours. Product X $ 5,700 Number of setups $3,700 Number of orders 100 Machine hours. 100 Kilowatt hours. Expected Quantity 250 1,500 2,000 4,000 If Orange, Inc. uses machine hours to allocate overhead cost, the unit product cost of Product X will be: 5 50 50 500