Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The compan assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The followin information relates to only one customer's lean cell for the coming year. For the year, projected labor and overhead $7,370,000 and materials costs were $28 per unit. Planned production included 4,000 hours to produce 27,500 mot drives. Actual production for August was 1,600 units, and motor drives shipped amounted to 1,380 units. Conversio are applied based on units of production From the foregoing information, determine the manufacturing cost per unit.