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

$\backslash$table$[[$Activity$,$Activity Overhead $$,$Cost Driver,$\backslash$table$[[$Cost Driver$],[$Quantity$]]],[$Machine setup,$$154,050,$# of setups,$1,950],[$Inspection$,134,550,$# of quality tests,$390],[$Materials receiving,$243,600,$# of purchase orders,$2,900]]$

The budgeted data for smartphone case production are as follows.

$\backslash$table$[[$Direct materials,$$2\mathrm{.}35$ per unit$],[$Direct labor,$$0\mathrm{.}56$ per unit$],[$Number of setups,$195],[$Number of quality tests,$395],[$Number of purchase orders,$30],[$Production$,205,600$ units$]]$

Question: Calculate the activity$-$based unit cost of the smartphone case.