A company bought 3,400 items at $36 less 21% and 19%. It added a markup of 60% on selling price. It was able to sell 71% of them at full price before marking down the rest by 32%. At the end of the sale it still had 46 items left and it marked them down to $31.77 each, at which price all 46 sold.What is the cost per item^What is the total cost?