Bula limited launched two Bula Dress for the market,named Cola and Sola with the same manufacturing process.

Production data is:

- quantity produced is 20000

-material cost per unit is $5

-direct labour hour per unit is 0.5 Hour

-direct labour costs per direct labour hour is $18

-machine hour per unit is 2 hours

Manufacturing overhead costs are $420 000. Using the Traditional costing model with direct labour hours as the base for allocating overheads to production, what is the full production cost per unit of Product Cola?.