Answer of (a) is 26.7, what is the answer of (b) ?

Question Question 1 Pargo Company is preparing its budgeted income statement for 2017. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales. Sales or the year are expected to total 1 000,000 units uarterly sales are 22%, 23%, 27%, and 28% espectively. The sales price s expected to be $40 per unit for the st three quarters and $46 per unit beginning in the fourth quarter. Sales in the first quarter of 2018 are expected to be 13% higher than the budgeted sales for the first quarter of 2017 Production. Management desires to maintain the ending finished goods inventories at 19% of the next quarter's budgeted sales volume Direct mater als. Each unit requires 2 pounds o raw mater als at a cost o $9 per pound. Management desires to maintain raw matenals inventones at 20% of the next quarter's production requirements. Assume the production requirements for first quarter of 2018 are 505,000 pounds. Pargo budgets 0.3 hours of direct labor per unit, labor costs at $11 per hour, and manufacturing overhead at $18 per direct labor hour. Its budgeted selling and administrative expenses for 2017 are $6,793,000 (a) (a) Calculate the budgeted total unit cost. (Round answer to 2 decimal places, e.g. 12.25.) Total unit cost s