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Bellfont Company produces door stoppers.August production costs are below: Door Stoppers produced72,000 Direct material (variable) $20,000 Direct labor (variable) 40,000 Supplies (variable) 20,000 Supervision (fixed)27,200

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

Door Stoppers produced72,000

Direct material (variable) $20,000

Direct labor (variable) 40,000

Supplies (variable) 20,000

Supervision (fixed)27,200

Depreciation (fixed) 24,000

Other (fixed)6,000

In September,Bellfont expects to produce 100,000 door stoppers. Assuming no structural changes, what is Bellfont's production cost perdoor stopperfor September?

Round to two decimal places.

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