The Catchem Reel Company uses an activity-based costing system to account for its production of fishing equipment.In the case of fishing reels, each reel has $200 of direct materials, $75 of direct labor, includes 25 parts, and requires 10 hours of machine time in the production process. Information on costs, manufacturing activities, and cost drivers is listed below.(Note: "cost per cost driver unit" refers to cost per part, per hour, or per reel, respectively.)

Cost Per

Manufacturing ActivityCost DriverCost Driver Unit

Material handlingNumber of parts$5.00

PolishingMachine hours (MH)6.00

AssemblingNumber of parts3.00

TestingNumber of finished reels10.00

What is thetotalcost to produce, polish, assemble, and test one reel?