Towing Company produces exercise bikes. The following information relates to the estimated overhead costs for Towing Company for 2020: ... Engineering support Receiving Setting up batches Materials handling Maintenance Purchasing $700,000 300,000 400,000 500,000 600,000 200,000 . Towing company assigns overhead costs to products using an activity based costing system. Information related to activity based cost drivers and overhead costs appears below: ... Type of cost Engineering support Receiving Setting up batches Materials handling Maintenance Purchasing .. Activity based cost driver 40,000 engineering hours 20,000 orders processed 100,000 setups 80,000 material moves 100,000 direct labor hours 160,000 requisitions processed ... One type of exercise bike that Towing company produces is a deluxe model. During 2020, Towing Company produced 25,000 deluxe model exercise bikes. Information related to the production of the deluxe models in 2020 appears below: Type of cost Engineering support ... Receiving Setting up batches .... Materials handling Maintenance Purchasing Activity based cost driver 40,000 engineering hours 20,000 orders processed 100,000 setups 80,000 material moves 100,000 direct labor hours 160,000 requisitions processed . One type of exercise bike that Towing Company produces is a deluxe model. During 2020, Towing Company produced 25,000 deluxe model exercise bikes. Information related to the production of the deluxe models in 2020 appears below: ...... Direct material cost Direct labor cost Number of orders processed Number of machine setups Engineering hours worked Purchase requisitions processed Material handling moves $800,000 $600,000 5,000 orders 53,000 setups 14,000 hours 38,000 requisitions 30,000 moves Towing Company pays its direct laborers $15 per hour. Calculate the total manufacturing cost per unit for the deluxe model bikes produced in 2020