Two-Stage ABC for Manufacturing Meridian Company has determined its activity cost pools and cost drivers to be the following:

Cost pools
Setup	$49,000
Material handling	19,200
Machine operation	220,000
Packing	72,000
Total indirect manufacturing costs	$360,200

Cost drivers
Setups	350
Material moves	640
Machine hours	20,000
Packing orders	1,200

One product made by Meridian, metal casements, used the following activities during the period to produce 500 units:

Setups	20
Material moves	80
Machine hours	1,900
Packing orders	150

(a) Calculate the cost per unit of activity for each activity cost pool.

Setup

Material move

Material operation

Packing

(b) Calculate the manufacturing overhead cost per metal casement manufactured during the period. Round your answer to the nearest cent.