Value-Stream Costing Objective During the week of June 12, Harrison Manufacturing produced and shipped 18,600 units of its aluminum wheels: 4,800 units of Model A and 13,800 units of Model B. The cycle time for Model A is 0.80 hours and that of Model B is 0.55 hours. The total net work hours for the aluminum wheel value stream for the week were 15,000. The following costs were incurred: Materials Order processing Salaries/ Wages $19,600 Machining Other Total Cost $19,600 Production planning 158,400 158,400 Purchasing 22,500 22,500 Stamping $355,000 35,500 Welding 140,000 41,000 $36,600 41,000 $18,600 445,700 12,000 234,000 Cladding 245,000 245,000 Testing 10,500 10,500 Packaging and shipping Invoicing Total $740,000 8,000 15,000 $310,500 8,000 15,000 $77,600 $30,600 $1,158,700 Required: 1. Assume initially that the value-stream costs and total units shipped apply only to one model (a single-product value stream). Calculate the unit cost. Round your answer to the nearest dollar amount. 62 per unit