Tucker Corporation has provided the following data from its Activity-Based Costing system: Activity Cost Pool Total Estimated Cost Total Estimated Activity Assembly $100,000 40,000 machine hours Inspection $10,000 800 inspections Customer Service $15,000 200 orders Data concerning the company's product A780 appear below: Units produced 125 Direct labor hours used 500 Machine hours used 900 Number of orders 30 Inspections 50 Direct materials cost $15,000 total for the job Direct labor rate $15.00 per hour According to the Activity-Based Costing system, what is the total per unit cost of an A 780