Airportkleaners manufactures sinks for airports. It uses a job costing system with two direct cost categories, direct materials and direct labour, and one indirect cost pool, manufacturing overhead. It provides the following information for 2020.

Budgeted manufacturing overhead costs	$1,361,750
Budgeted direct manufacturing labour hours	65,000 hours
Actual manufacturing overhead costs	$1,525,000
Actual direct manufacturing labour hours	72,000 hours

The controller has gathered additional information for job #8288:

Actual direct materials used	$25,750
Actual direct manufacturing labour worked	880 hours
Actual direct manufacturing labour rate	$18.75 per hours
Number of sink jobs	10

What is the average cost per sink for job 8288?

include calculations & work