Stag Limited is a large manufacturing company that has three production departments (processing, assembly and finishing). The following unit costs relate to the companys bestselling product, the Buck:

Direct Materials	25
Direct Labour Hours	0.4 hours per unit
Direct Labour Cost	18.00 per hour
Machine Hours	0.75 hours per unit
Machine Hour Cost	32 per hour

The following production information has been obtained for the production of 125 units of Buck:

Activity cost information
Number of production set-ups	6
Assembly production run time (hours)	4
Number of production inspections	12

The following cost driver rates are applied to the relevant activities above:

Cost of activities
A production set-up	160
An hour on the assembly production line	50
A production inspection	45

Stag Limited requires a 20% profit margin on all sales.

Calculate the unit selling price of the Buck using the information above.