Use the information provided below to answer the following question for BTS:

Product B Product T Product S Total Cost

Direct Materials $300,000 $450,000 $1,500,000

Direct Labor $20,000 $30,000 $60,000

Overhead Setup 100 setups 50 setups 75 setups $750,000

Machining 2,500 hours 1,500 hours 4,000 hours $150,000

Inspection 50 inspections 20 inspections 45 inspections $360,000

Assembly 1,500 hours 1,000 hours 3,500 hours $90,000

Number of units produced 12,000 15,000 3,000

Assume the following selling prices per unit: Product B $200/unit, Product T $150/unit, Product S $700/unit.

Suppose BTS uses activity-based costing with the cost allocation bases identified for each of the overhead cost pools. What is the product profitability per unit of Product S?