assume the austin company's estimated total overhead for its jerseys that it makes and sells to be $$400,000$ for the year with $200,000$ machine hours. in january, the company accumulated the following: $4,000$ machine hours used, bought $$30,000$ of direct materials; used $$18,000$ of direct materials, incurred $$50,000$ of direct labor, made $5,000$ jerseys and sold $4,000.$ what was the average cost of one jersey? round to two decimal places