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Pima, Incorporated, manufactures calculators that sell for $ 4 8 each. Each calculator uses $ 1 9 in direct materials and $ 9 in direct

Pima, Incorporated, manufactures calculators that sell for $48 each. Each calculator uses $19 in direct materials and $9 in direct labor per unit. Pima has two activities: Machining, which is applied at the rate of $4 per machine hour, and Finishing, which is applied at the rate of $20 per batch. This month, Pima made 440 calculators, using 1,100 machine hours in 44 batches. What is the total manufacturing cost for one calculator?
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