A company has identified the following overhead costs and cost drivers for the coming year:

			Budgeted
Overhead Item	Cost Driver	Budgeted Cost	Activity Level
Machine setup	Number of setups	$ 12,000	150
Inspection	Number of inspections	85,000	4,250
Material handling	Number of material moves	66,000	5,500
Engineering	Engineering hours	11,000	550

Budgeted direct labor cost was $87,000 and budgeted direct material cost was $241,600. The following information was collected on three jobs that were completed during the year:

	Job 101		Job 102		Job 103
Direct materials	$ 3,250		$ 8,250		$ 4,250
Direct labor	$ 1,500		$ 1,500		$ 3,000
Units completed	100		50		200
Number of setups	1		2		4
Number of inspections	20		10		30
Number of material moves	30		10		50
Engineering hours	10		50		10

If the company uses activity-based costing (ABC), what is the cost of each unit of Job 102? (Round your final answer to 2 decimal places.)