Cheyenne Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Cheyenne Corporation's anticipated annual volume of 529,000 units.

		Per Unit			Total
Direct materials		$ 6
Direct labor		$10
Variable manufacturing overhead		$16
Fixed manufacturing overhead					$3,174,000
Variable selling and administrative expenses		$11
Fixed selling and administrative expenses					$1,587,000

The company has a desired ROI of 25%. It has invested assets of $27,508,000.

(a)

Compute the total unit cost.

Total cost per unit

$enter the total cost per unit in dollars