A company has two products: standard and deluxe. The company expects to produce 41,940 Standard units and 40,418 Deluxe 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
	Budgeted OH Cost			Standard			Deluxe
Activity 1: Purchasing	$	93,000		2,500	Purchases		5,250	Purchases
Activity 2: Designing	$	92,000		4,500	Designs		5,500	Designs
Activity 3: Shipping	$	87,000		3,000	Orders		2,800	Orders

Required:

Make a Job Cost Sheet for the Standard Units. Use the following Direct Materials and Direct Labor information.

- Direct Materials $7,918

- Direct Labor $7,612

what is the per unit cost