The president of Marshall Windows wants to switch to an activity-based approach in the upcoming year. Production line setups are a major activity at Marshall. Next year Marshall expects to perform 1,860 setups at a total cost of $119,040. Marshall plans to produce 392 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 produced? (Round answer to 2 decimal places, e.g. 15.25.) Setup cost allocated $ per unit