Answer:
$67.80.
Explanation:
                                                  Long                       Short
Direct materials per unit          $ 14.70                   $ 48.50 
For 60,000 units                   882,000
Direct labor per unit                 $ 17.30                   $ 50.90
For 60,000 units                   1038000
 Direct labor-hours per unit       0.70                           2.10 
Estimated Overhead          1796,077                  1690,343
Total Costs                         3716077
Unit Cost = Total Costs/ No of units = $    3716077/ 60,000= $ 61.93=$ 62
Working 
 Direct labor support  Cost for Long= ( $ 2,034,020 / 63,000 )* 42,000   = 
$ 1356,013
Setting up machines Cost for Long(434,400 /  2,940 )*1190=  $175,829
Part administration Cost for Long =( 1,018,000 / 3,660)* 950= $ 264,235
                                                  Long           Short
Direct materials per unit          $ 14.70     $ 48.50 
Direct labor per unit                 $ 17.30      $ 50.90
 Direct labor-hours per unit       0.70             2.10 
Annual production                 60,000           10,000 
Estimated total manufacturing overhead  $3,486,420 
Estimated total direct labor-hours  63,000
 Activities                             Activity                Estimated             
                                             Measures        Overhead Cost
 Direct labor support              (DLHs)            $ 2,034,020 
Setting up machines             (setups)                434,400 
Part administration             (part types)             1,018,000 
Total                                                                  $ 3,486,420 
Expected Activity             Long           Short          Total DLHs 
                                        42,000         21,000            63,000 
Setups                              1,190             1,750             2,940 
Part types                         950             2,710               3,660
The unit product cost of product Long under the company's traditional costing system is closest to: