Bellfont Company produces door stoppers. August production costs are below:

Door Stoppers produced

78,000

Direct material (variable)

$20,000

Direct labor (variable)

40,000

Supplies (variable)

20,000

Supervision (fixed)

28,000

Depreciation (fixed)

22,200

Other (fixed)

3,500

In September, Bellfont expects to produce 100,000 door stoppers. Assuming no structural changes, what is

Bellfont's production cost per door stopper for September