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	$ 35,100	260
Inspection	Number of inspections	148,800	4,800
Material handling	Number of material moves	118,800	6,600
Engineering	Engineering hours	13,200	660

Budgeted direct labor cost was $157,950 and budgeted direct material cost was $438,260. The following information was collected on three jobs that were completed during the year:

	Job 101		Job 102		Job 103
Direct materials	$ 6,250		$ 11,250		$ 7,250
Direct labor	$ 2,700		$ 2,700		$ 5,400
Units completed	75		40		100
Number of setups	1		1		3
Number of inspections	15		8		10
Number of material moves	20		8		25
Engineering hours	8		40		5

The company prices its products at 125% of cost. If the company uses activity-based costing (ABC), the price of each unit of Job 103 would be (Round your final answer to 2 decimal places.)