Timber Corporation uses an activity-based costing system and has identified the following activities and drivers Activity Production Scheduling Logistics Maintenance Cost Driver Number of setups 1 Number of moves Machine hours Total Usage 52,000 1,400 1,320 The following overhead costs were incurred for each activityProduction Scheduling $850, 200, Logistics $52,850, Maintenance $99.792. Two products are produced, Alpha and Beta. Information relating to these two products is: Units produced Setups Moves Machine hours DM cost per unit DL cost per unit Alpha 500 41,600 840 660 47.00 41.09 Beta 400 10,400 560 660 49.25 42.24 What is the unit product cost for Beta (round unit costs to two decimal places)