Quiz Company uses a functional-based (traditional) normal cost system to determine product cost. Overhead is applied based on machine hours. The companys new controller proposed changing to an activity-based cost system and identified the following overhead activities, costs, and activity drivers for the coming year.

Activity	Estimated cost	Activity driver	Activity capacity
Setting up equipment	$120,000	Number of setups	300
Ordering materials	90,000	Number of orders	9,000
Maintaining machines	210,000	Machine hours	21,000
Total overhead	$420,000

The following actual results were collected for the production of Model X during the year.

	Model X
Units produced	8,000
Prime costs	$160,000
Number of setups	200
Number of orders	3,000
Machine hours	12,000

Determine the unit cost of Model X assuming Quiz Company continues using the functional-based (traditional) cost system.

Note: Give your answer using dollar signs, commas, and decimal points (cents).