Andrews Company manufactures a line of office chairs. Each chair takes $16 of direct materials and uses 1.9 direct labor hours at $18 per direct labor hour. The variable overhead rate is $1.10 per direct labor hour and the fixed overhead rate is $1.70 per direct labor hour. Andrews expects to have 580 chairs in ending inventory. There is no beginning inventory of office chairs. Required: 1. Calculate the unit product cost. (Note: Round to the nearest cent.) Calculate the cost of budgeted ending inventory. (Note: Round to the nearest dollar.)