Pima, Incorporated, manufactures calculators that sell for $$67$ each. Each calculator uses $$24$ in direct materials and $$14$ in direct labor per unit. Pima has two activities: Machining, which is applied at the rate of $$4$ per machine hour, and Finishing, which is applied at the rate of $$20$ per batch. This month, Pima made $490$ calculators, using $1,225$ machine hours in $49$ batches. What is the gross profit for one calculator?

Multiple Choice

$$29$

$$34$

$$44$

$$17$