uantum Corporation has provided the following data from its activity-based costing system: Activity Budgeted Cost Budgeted Activity Usage Assembly $ 1,137,978 57,300 machine hours Processing orders $ 51,519 1,950 orders Inspection $ 109,869 1,590 inspection hours The company makes 370 units of product J71B a year, using a total of 1,010 machine-hours, 39 orders, and 25 inspection-hours per year. The product's direct materials cost is $27.80 per unit and its direct labor cost is $18.40 per unit. Using activity-based costing, the total overhead cost for producing one unit of the J71B product is