A company has two products: mini and regular. The company expects to produce 36,375 mini units and 42,823 regular units. It uses activity-based costing and has prepared the following analysis showing budgeted cost and cost driver activity for each of its three activity cost pools. Activity 2: $96,0005,500 Designs 6,500 Designs Designing Activity 3: $88,0003,000 Orders 5,000 Orders Shipping Total cost for mini units are $14,728 in materials and $23,000 in labor; total cost for regular units $14,872 in materials and $40,000 in labor. Compute overhead rates for each of the three activities. Question: What is the total cost per unit for the regular units? (Round activity rate and cost per unit answers to 2 decimal places.)