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

Door Stoppers produced73,000

Direct material (variable) $20,000

Direct labor (variable) 40,000

Supplies (variable) 20,000

Supervision (fixed)25,100

Depreciation (fixed) 24,400

Other (fixed)3,100

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.