Answer the following question using the information below:

Jason Novelty Company produces a specialty item. Management has provided the following information:

Actual sales 160,000 units

Budgeted production 100,000 units

Selling price $43 per unit

Direct material costs $9 per unit

Variable manufacturing overhead $4 per unit

Variable administrative costs $6 per unit

Fixed manufacturing overhead $6 per unit

What is the cost per unit if throughput costing is used?