Samuel Company produces 12,000 units of cell phone. The production requires prime costs of $850,000, uses 3,000 machine hours, and takes 2,100 setup hours. The activity rates are $100 per machine hour and $250 per setup hour. What is the unit cost of a cell phone? (Note: Round your answer to two decimal places.) S114.58 $95.83 $68.75 $139.58