The president of Macaron Windows wants to switch to an activity-based approach in the upcoming year. Production line setups are a major activity at Macaron. Next year Macaron expects to perform 1.230 setups at a total cost of $81,180. Macaron plans to produce 266 windows of the A128 design, which will require 3 setups. How much setup cost will be allocated to each unit of the A128 design that is prctuced? (Round answer to 2 decimal places, eg. 15.25.) Setup cost allocated $ per unit