Management is considering using activity-based costing to assign manufacturing overhead cost to products. The activity-based costing system would have the following four activity cost pools:

 Expected Annual Activity

   Activity drivers

 LaserEye

 Hurricane

   Number of part types

 600

 900

   Number of purchase orders

 2000

 800

   Number of test runs

 500

 1750

   Machine hours

 1600

 8400

  

  Activity cost pool

 Activity drivers

 Estimated overhead costs

   Maintaining parts inventory

 Number of part types

 $225,000

   Processing purchase orders

 Number of purchase orders

 $182,000

   Quality control

 Number of test runs

 $45,000

   Machine related

 Machine hours

 $460,000

  

Required: Using activity-based costing compute the unit product cost of each product.