5. Pretty Pillows, Mfg., manufactures silk throw pillows. Last month the company produced 3,890 pillows. Damine the product unit cost for one pillow based on the following costs: production facility utilities, $1,600; depreciation on production equipment, $650, indirect materials, $400; direct materials, $5,300; indirect labor, $1,000; direct labor, $3,500; sales commissions, $4,000: president's salary, $8,000; insurance on production facility, $1,000; advertising expense, $900; rent on production facility, $6,000; rent on sales office, $4,000, and legal expense, $600. Carry your answer to two decimal places