$7$ points

Howard Bannister Company budgets the following per$-$unit costs for the upcoming year:

Howard budgets producing $1,293$ units and having $23,056$ of total variable overhead, $43,664$ of total fixed overhead, and $31,527$ of total fixed S&A costs for the year. Howa

allocates overhead based on units produced.

What is the per$-$unit cost of inventory under variable costing $($i$.$e$.,$ assuming budgets are correct, how much will be the total amount debited to WIP if Howard produces one

additional unit$)?$ Round your answer to two decimal places $($e$.$g$.,192\mathrm{.}37).$