Barbicon Manufacturing Company uses a predetermined manufacturing overhead rate based on a percentage of direct labor cost. At the beginning of 2012, they formulated a rate of 20% times the direct labor cost. In June, 2012, Barbicon completed job number 13C. Job stats are as follows: Direct materials cost $6,220 Direct labor cost $900 direct labor hours 32 hours Units of product produced: 250 kilos How much was the cost per unit (cost per kilo) of finished product? (Please round to the nearest cent.)