Assume that a manufacturing company incurred the following costs: Direct labor $ 90,000 Advertising $ 40,000 Factory supervision $ 34,000 Sales commissions $ 15,000 Depreciation, office equipment $ 4,000 Indirect materials $ 5,000 Depreciation, factory building $ 20,000 Administrative office salaries $ 1,000 Utilities, factory $ 2,500 Direct materials $ 104,000 Insurance, factory $ 9,000 Property taxes, factory $ 7,000 If the information above pertains to 1,000 units of production, what is its average manufacturing cost per unit