A company has two products: mini and regular. The company expects to produce 36,375 mini units and 48,578 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.

				Budgeted Activity of Cost Driver
Activity Cost Pool	Budgeted Cost			Mini		Regular
Activity 1: Purchasing	$	97,532		2,000	Purchase Orders	3,000	Purchase Orders
Activity 2: Designing	$	96,000		5,500	Designs	6,500	Designs
Activity 3: Shipping	$	88,000		3,000	Orders	5,000	Orders

Total cost for mini units are $14,457 in materials and $23,000 in labor; total cost for regular units $12,201 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.)