Megan Industries manufactures several products including a basic case for a popular smart phone. The company is considering adopting an activity-based costing approach for setting its budget. The companys production activities, budgeted activity costs, and cost drivers for the coming year are as follows.

Activity	Activity overhead $	Cost driver	Cost driver quantity
Machine setup	$164,250	# of setups	730
Inspection	153,900	# of quality tests	450
Materials receiving	174,420	# of purchase orders	1,710

The budgeted data for smart phone case production are as follows.

Direct materials	$2.70	per unit
Direct labor	$0.57	per unit
Number of setups	95
Number of quality tests	400
Number of purchase orders	55
Production	20,750	units

Calculate the activity-based unit cost of the smart phone case.