Skrunchy Company produces two products, Lower and Upper. The following two tables give pertinent information about these two products. Category Lower Upper Direct labor $700,000 $750,000 Direct material $1,800,000 $1,500,000 Direct labor hours $26,600 $30,000 Quantity produced $15,000 $9,500 Total overhead $2,625,000 ABC Activity Driver Cost Lower Upper Rework Hours $1,350,000 Material handling Moves 3,400 hours 42,500 hours $805,000 48,000 moves 21,000 moves Click here to access the TVM Factor Table Calculator Part a What is the cost per unit of Upper if Skrunchy uses traditional overhead allocation based on direct labor hours? $ Carry all interim calculations to 5 decimal places and then round your final answer to the nearest dollar. The tolerance is 3%.