Using the activity-based costing approach, determine the unit product cost for the one-mile ight. (Round answers to 2 decimal places, e.g. 52.75.)

Cullumber Company manufactures two types of safety strobe lights, one that is visible for one mile and one that is visible for two miles. Manufacturing overhead has been applied on the basis of direct labor costs. Cullumber Company has gathered some activity information and is interested in implementing an activity-based costing system. The company wants all overhead costs to be allocated to products. The overhead cost pools and activity drivers are as follows: Activity Pool Overhead Costs Total Driver Usage Machine setup $46,020 780 setups Assembly 50,320 14,800 machine hours Total overhead costs $96,340 Other product information follows: One-Mile Two-Miles Units produced 21,400 13,400 Direct material $6 per unit $8 per unit Direct labor $8 per unit $10 per unit Direct labor cost 21,400 15,400 Machine setups 290 490 Machine hours 5,400 9,400