ACME Company manufactures a special line of lamps. The company uses a job costing system. During the month, the following costs were incurred on job 1041: 

Direct materials $54,800 and direct labor $19,200. 

In addition, costs of sales of $7,135 were incurred on the job. 

Manufacturing overhead was applied at a rate of $25 per machine-hour (MH) and job 1041 required 320 MH. 

If job 1041 consisted of 6590 lamps, calculate the cost of goods sold per lamp.