BBK Manufacturing Company uses an activity-based costing system. It has the following manufacturing activity areas, related cost drivers and cost allocation rates: Cost Allocation Activity Cost Driver Rate Machine setup Number of setups $40.00 Materials handling Number of parts 0.80 Machining Machine hours 15.00 Assembly Direct labor hours 25.00 Inspection Number of finished 16.00 units During the month, 100 units were produced, with no defects, requiring five setups. Each unit consisted of 10 parts, 3 direct labor hours and 4 machine hours. Direct materials cost $90 per finished unit. What is the per unit manufacturing cost for the period