Wang Ltd. is a manufacturer of remote controls. The company has always used a plant-wide rate for allocating manufacturing overhead to its products. The plant manager believes it is time to change to a better method of cost allocation. The accounting department has been able to establish some new relationships between production activities and the manufacturing overhead: Activity Cost driver Allocation rate Materials handling Number of parts $2 per part Assembly Labour hours $20 per hour Inspection Time item is at inspection station $3 per minute The traditional allocation method is based on direct manufacutring labour hours and if that method is used the rate is $200 per labour hour. What are the indirect manufacturing costs per remote control of a batch of 50 remote controls assuming the activity based method is used? The batch requires 100 parts, 6 direct labour hours, and 2.5 minutes of inspection time.