Box Springs, Inc., makes two sizes of box springs: twin and double. The direct material for the twin is $20 per unit and $40 is used in direct labor, while the direct material for the double is $40 per unit, and the labor cost is $55 per unit. Box Springs estimates it will make 5,000 twins and 10,000 doubles in the next year. It estimates the overhead for each cost pool and cost driver activities as follows: Activity Cost Pools Driver Estimated Overhead Use per Twin Use per Double Framing Square Feet of Pine $210,000 4,000 2,000 Padding Square Feet of Quilting 210,000 120,000 90,000 Filling Square Feet of Filling 270,000 550,000 350,000 Labeling Number of Boxes 250,000 800,000 450,000 Inspection Number of Inspections 176,000 11,000 5,000 How much does each unit cost to manufacture