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Ash Creek Company is preparing its master budget for 2012. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales:

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Ash Creek Company is preparing its master budget for 2012. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales: Sales for the year are expected to total 1,500,000 units. Quarterly sales are 21%, 25%, 26%, and 28%, respectively. The sales price is expected to be $41 per unit for the first three quarters and $47 per unit beginning in the fourth quarter. Sales in the first quarter of 2013 are expected to be 14% higher than the budgeted sales for the first quarter of 2012. Production: Management desires to maintain the ending finished goods inventories at 19% of the next quarter's budgeted sales volume. Direct materials: Each unit requires 2 pounds of raw materials at a cost of $9 per pound. Management desires to maintain raw materials inventories at 10% of the next quarter's production requirements. Assume the production requirements for first quarter of 2013 are 495,100 pounds. Ash Creek budgets 0.3 hours of direct labor per unit, labor costs at $11.00 per hour, and manufacturing overhead at $18.00 per direct labor hour. Its budgeted selling and administrative expenses for 2012 are $6,984,000. Calculate the budgeted total unit cost. (Round answer to 2 decimal places, e.g. 12.25.) Total unit cost

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