Cameron, Inc. manufactures model airplane kits. Direct materials are seven ounces of plastic per kit and the plastic costs $$5$ per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Each kit requires $0\mathrm{.}75$ hours of direct labor at an average cost of $$25$ per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. The company has prepared the following budgets:

$($Click the icon to view the budgets.$)$

Cameron projects sales of $300,200,500,$ and $400$ kits for the next four quarters. Cameron has no kits in beginning inventory. Determine the cost per kit to manufacture the model airplane kits. Prepare a cost of goods sold budget for the year. Round amounts to two decimal places.

Determine the cost per kit to manufacture the model airplane kits. $($Round your answers to two decimal places, $$x.xx.)$

$\backslash$table$[[$Direct materials cost per kit,$$,35\mathrm{.}00],[$Direct labor cost per kit,,$18\mathrm{.}75],[$Manufacturing overhead cost per kit,,$0\mathrm{.}86],[$otal projected manufacturing cost per kit,$={?}^{\text{\$}},{54\mathrm{.}61}^{TT}$