Walton Sporting Goods Corporation makes two types of racquets, tennis and badminton. The company uses the same facility to make both products even though the processes are quite different. The company has recently converted its cost accounting system to activity-based costing. The following are the cost data that Jane Price, the cost accountant, prepared for the third quarter of 2018 (during which Walton made 69,000 tennis racquets and 29,200 badminton racquets). Direct CostTennis Racquet (TR) Badminton Racquet (BR) Direct materials$16.10per unit $14.00per unit Direct labor 33.50per unit 23.70per unit CategoryEstimated CostCost DriverAmount of Cost Driver Unit level $754,000 Number of inspection hoursTR: 15,000 hours; BR: 11,000 hours Batch level 314,600 Number of setupsTR: 80 setups; BR: 41 setups Product level 147,500 Number of TV commercialsTR: 4; BR: 1 Facility level 704,000 Number of machine hoursTR: 30,200 hours; BR: 33,800 hours Total $1,920,100 Inspectors are paid according to the number of actual hours worked, which is determined by the number of racquets inspected. Engineers who set up equipment for both products are paid monthly salaries. TV commercial fees are paid at the beginning of the quarter. Facility-level cost includes depreciation of all production equipment. Required Compute the cost per unit for each product. If management wants to price badminton racquets 30 percent above cost, what price should the company set