A corporation manufactures a specialty line of dresses using a job-order costing system. During January, the following costs were incurred in completing job 1-1: Direct labor Direct materials 44,000 74,800 Administrative costs Selling costs 5,000 33,000 Factory overhead was applied at the rate of $24 per direct labor hour, and job 1-1 required 250 direct labor hours. If job 1-1 resulted in 1,200 good dresses, the cost of goods sold per unit is: