Analyzing product costs

Tamra Corp. makes one product line. In February, Tamra paid $$1,166,000$ in factory overhead costs. Of that amount, $$272,800$ was for January's factory utilities and $$105,600$ was for property taxes on the factory for the year. February's factory utility bill arrived on March $12,$ and was only $$178,200$ because the weather was significantly milder than in January. Tamra Corp. produced $110,000$ units of product in both January and February.

a$.$ What were Tamra's actual factory overhead costs for February? $ $$

b$.$ Actual per$-$unit direct material and direct labor costs for February were $$24\mathrm{.}30$ and $$10\mathrm{.}95.$ What was actual total product cost per unit for February?

Note: Round final answer to two decimal places.