this chapter is do confusing. please help!

Quantum Corporation has provided the following data from its activity-based costing system: The company makes 480 units of product R32E, using a total of 1,170 machine-hours, 65 orders, and 55 inspection-hours per year. The product's direct materials cost is $49.86 per unit and its direct labor cost is $12.39 per unit. The product sells for $129.95 per unit. Using activity-based costing, the gross profit per unit for product R32E is