Orange, Incorporated has identified the following cost drivers for its expected overhead costs for the year. Overhead Item Expected Cost Cost Driver Expected Quantity Setup costs $ 51,500 Number of setups 250 Ordering costs 33,000 Number of orders 1,500 Maintenance 106,000 Machine hours 2,000 Power 5:04 Total Overhead 21,500 Kilowatt hours 4,000 $ 212,000 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 5,300 Number of setups 5 3,300 Number of orders 50 100 Machine hours. 50 100 Kilowatt hours 500 If Orange, Incorporated uses machine hours to allocate overhead cost, the unit product cost of Product X will be