$31 Model A $22 Model B Model $38 Aviatrix has three activities-assembly, materials management, and testing. The cost driver for assembly is machine hours. The cost driver for materials management is the number of parts, and the cost driver for testing is the number of units of product. Total costs and production volumes for the year were estimated as follows: Allocation Total cost Base Cost Driver Machine Assembly $784,000 122,500 hours Materials management $132,000 88,000 Parts Testing $26,000 5200 Units The Model Aradlo requires 12 parts to construct and 20 machine hours of processing What is the manufacturing cost to make one unit of Model A? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar) 5168 545 5173 5151