Carla Vista Company is preparing its budgeted income statement for 2020. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales. Sales for the year are expected to total 1,500,000 units. Quarterly sales are 21%, 24%, 23%, and 32%, respectively. The sales price is expected to be $41 per unit for the first three quarters and $46 per unit beginning in the fourth quarter. Sales in the first quarter of 2021 are expected to be 13% higher than the budgeted sales for the first quarter of 2020. Production. Management desires to maintain the ending finished goods inventories at 21% of the next quarters budgeted sales volume. Direct materials. Each unit requires 2 pounds of raw materials at a cost of $11 per pound. Management desires to maintain raw materials inventories at 20% of the next quarters production requirements. Assume the production requirements for first quarter of 2021 are 509,000 pounds. Carla Vista budgets 0.2 hours of direct labor per unit, labor costs at $12 per hour, and manufacturing overhead at $17 per direct labor hour. Its budgeted selling and administrative expenses for 2020 are $6,863,000.

Calculate the budgeted total unit cost. (Round answer to 2 decimal places, e.g. 12.25.)