manufactures calculators that sell for $79 each. Each calculator uses $28 in direct materials and $18 in direct labor per unit. Pima has two activities: Machining, which is applied at the rate of $4 per machine hour, and Finishing, which is applied at the rate of $20 per batch. This month, Pima made 530 calculators, using 1,325 machine hours in 53 batches. What is the gross profit for one calculator