Ringing Solutions produces $12,000$ units of a cell phone. The production requires prime costs of $$400,000,$ uses $2,500$ machine hours, and takes $1,800$ setup hours. The activity rates are $$50$ per machine hour and $$130$ per setup hour. What is the unit cost of a cell phone? $($Note: Round answer to two decimal places.$)$

a$.$ $$100\mathrm{.}65$

b$.$ $$30\mathrm{.}55$

c$.$ $$60\mathrm{.}15$

d$.$ $$40\mathrm{.}35$

e$.$ $$63\mathrm{.}25$

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