Cable Steel produces cable from scrap steel that it buys for $205 per ton. The company produces 4 rolls of cable from each ton. The direct labor charge is $31.80 an hour. The employees produce 2 rolls of cable per hour. To the nearest cent, what is the prime cost of manufacturing 1 roll of cable?

A (U.S.) business math course typically includes a review of elementary arithmetic, including fractions, decimals, and percentages. Elementary algebra is often included as well, in the context of solving practical business problems.