Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year: Expected Expected Quantity Cost Driver Overhead Item Cost 51,500 Number of setups 250 Setup costs Ordering costs Maintenance 33,000 Number of orders 1,500 106,000 Machine hours 21,500 Kilowatt hours 2,000 4,000 Power $212,000 Total Overhead 2,000 hours Total direct labor hours budgeted The following actual data applies to one of the products completed during the year: Product X Direct materials $5,300 Number of setups 5 Direct labor $ 3,300 Number of orders 50 Units completed 100 Machine hours 50 Direct labor hours 100 Kilowatt hours 500 If Orange, Inc. uses direct labor hours to assign overhead, the unit product cost for Product X will be