Bonkowski Corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations:

Budgeted selling price per unit $ $97$

Budgeted unit sales $($all on credit$)$:

January $10,000$

February $12,000$

March $13,300$

April $15,200$

Raw materials requirement per unit of output $4$ pounds

Raw materials cost $ $1\mathrm{.}00$ per pound

Direct labor requirement per unit of output $2\mathrm{.}5$ direct labor$-$hours

Direct labor wage rate $ $23\mathrm{.}00$ per direct labor$-$hour

Predetermined overhead rate $($all variable$)$ $ $9\mathrm{.}00$ per direct labor$-$hour

Variable selling and administrative expense $ $3\mathrm{.}10$ per unit sold

Fixed selling and administrative expense $ $70,000$ per month

Credit sales are collected:

$30\%$ in the month of the sale

$70\%$ in the following month

Raw materials purchases are paid:

$30\%$ in the month of purchase

$70\%$ in the following month

The ending finished goods inventory should equal $30\%$ of the following month's sales. The ending raw materials inventory should equal $10\%$ of the following month$$s raw materials production needs.

The estimated unit product cost is closest to: