A budget was estimated by a company for producing 500 Cs and 300 Ds for the coming next year. Ds usually take twice the time to be made as it takes for Cs. Expected total fixed overheads are $102,000. Cost relating to Cs are as such: Material 3000 Kg - $24000 Labor 2000 hours - $40000 Fixed overhead are to be absorbed on an hourly basis. Some of the material goes to waste which is estimated to be about 10% of the material purchased. What is the absorption cost per unit of C?