A corporation manufactures a specialty line of dresses using a job-order costing system. During January, the following costs were incurred in completing job J-1:

Direct labor 32,000

Direct materials 12,000

Administrative costs 3,500

Selling costs 9,000

Factory overhead was applied at the rate of $32 per direct labor hour, and job J-1 required 395 direct labor hours. If job J-1 resulted in 1,200 good dresses, the cost of goods sold per unit is: