Private Corporation manufactures two types of transpondersno. 156 and no. 157and applies manufacturing overhead to all units at the rate of $79.00 per machine hour. Production information follows.

	No. 156						No. 157
Anticipated volume (units)		7,000						16,500
Direct material cost		$	45					$	70
Direct labor cost			50						30

The controller, who is studying the use of activity-based costing, has determined that the firm's overhead can be identified with three activities: manufacturing setups, machine processing, and product shipping. Data on the number of setups, machine hours worked, and outgoing shipments, the activities' three respective cost drivers, follow.

	No. 156				No. 157				Total
Setups		65				45				110
Machine hours worked		15,500				28,000				43,500
Outgoing shipments		125				85				210

The firm's total overhead of $3,436,500 is subdivided as follows: manufacturing setups, $265,000; machine processing, $2,665,000; and product shipping, $506,500.

Required:

Assuming use of activity-based costing, compute the total cost per unit of product no. 156.