Topaz Products manufactures three versions of a product: Regular, Grand, and Super. The company, which uses activity-based costing, has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below.

Activity	Cost	Cost Driver
Material handling	$	280,000		Number of parts
Material insertion		3,080,000		Number of parts
Automated machinery		987,800		Machine hours
Finishing		203,000		Direct labor hours
Packaging		203,000		Orders shipped
Total	$	4,753,800

The following information pertains to the three product lines for next year:

	Regular		Grand		Super
Units to be produced		11,100				6,100				3,100
Orders to be shipped		1,110				610				310
Number of parts per unit		10				15				25
Machine hours per unit		1				3				5
Labor hours per unit		2				2				2

(Hint: This question can be time absorbing, and you may wish to consider coming back to it after you have finished the other multiple-choice questions and you have finished and uploaded your files for the Problems section).

Under Topaz's activity-based costing system, what is the per-unit overhead cost of the Grand version?

Group of answer choices

$162.

$255.

$266.

$276.