A shirt manufacturing company, requires fabric, thread, and buttons. The cost of fabric is $30 per kg. To manufacture a single shirt, the production department requires 0.75 kg of fabric. The thread and button cost is $4.00 per shirt. The time required by a sewing machine operator to stitch a single piece of shirt is 0.25 hoursalso, other laborers need 0.20 hrs per shirt for buttoning and finishing work. The company pays its machine operator $50 per hour $15 per hour for other labors. The companys POHR is $10 per hour. What is the product cost for one shirt? (Round to the nearest cent and no dollar sign)