Blanchett Company manufactures fishing rods. Last

year, direct materials costing $$516,000$ were put into

production. Direct labor of $$430,000$ was incurred, and

manufacturing overhead equaled $$645,000.$ The

company had an operating income for the year of

$$58,000,$ and it manufactured and sold $86,000$ fishing

rods at a sales price of $$21$ per unit. Assume that there

were no beginning or ending inventory balances in the

work$-$in$-$process and finished goods inventory accounts $.$

A$.$

Compute the per$-$unit product cost. Round answer to

two decimal places.

D$.$ Compute the gross margin for the year.