Suppose that all costs have been complied for a certain MFG firm for last year. The summery is shown in the table below. The company operates two different manufacturing plants plus a corporate headquarters. Expense category Plant (S) Plant 2 (5) Headquarters (5) Total (5) Direct labor 1,400,000 Materials 2,500,000 1,500,000 4,000,000 Factory expenses 2.500,000 1.200.000 3,700,000 Corporate expenses 7.200.000 7.200.000 Total 5,900,000 3,200,000 7.200,000 16,300,000 A customer order of [Q] =50 parts is to be processed through plant 1, knowing that raw materials and tooling are supplied by the customer. The total time of processing the parts (including setup and other direct labor) is [100] hours. Direct labor cost is [10] S/hr. You need to determine what price should be quoted to the customer if the company uses a 15% markup? Give the cost per unit