Wood Converting Co manufactures three products: frames, doors, and shutters. Each product incurs 116,000 in engineering costs to develop a new design each year. All products can be manufactured with the same equipment (setup costs of switching between products are the same for all products). In recent years the equipment operated up to 33,000 machine hours (MH) per year but due to a recession expected usage for this year is only 17,000 MH. The annual cost of operating the equipment is 673,000 (assume all of it is fixed), annual set-up and other batch-level costs are 124,000 (assume all of it is variable). The following information is available:

	Shutters	Doors	Frames
Annual production (units)	5,000	4,000	2,000
Annual production (batches)	40	60	100
Machine hours per unit	1.00	2.00	0.5
Direct labor ($/unit)	30	40	20
Direct material ($/unit)	20	30	10

Identify all batch-level costs and allocate them to shutters. Ignore all other costs. How much batch-level overhead should be allocated to one shutter?

Make sure to calculate the allocation for one unit (not for all shutters). Enter your answer as a number rounded to two decimal points, e.g., 3.14, 25.70, 100.00, 1540.99. Do not enter any letters, unit symbols (such as %), commas, or other non-numerical characters!