Arthur builds and sells puppets. To create his popular Gabbo puppet, Aurthur purchases a 10-pack of wood heads for $26.74, a 12-pack of puppet bodies for $15.70, paint supplies (one package will make 16 puppets) for $13.49. He sells the Gabbo puppets for $58.85 and estimates the overhead expense are 20% of the selling price. What is the net profit rate per Gabbo puppet? Note: Start by finding the cost of building materials for a single puppet.