A company expects to produce and sell 7,200 units of a single product. The following additional company information is available:

Variable costs (per unit)
Production costs	$18
Nonproduction costs	$5
Fixed costs (in total)
Overhead	$195,000
Nonproduction	$13,800

Compute this company's total cost per unit.

$52.00

$6.92

$23.00

$29.00

$45.08