Company E has two divisions, Division A and Division B$.$ Division A is currently buying Component X from an external seller for $$13.$ Division B produces Component X and has excess capacity.

Using the following data, what would the transfer price per unit if Division A purchased Component X from Division B at the cost plus assuming $16\%$ transfer price?

Variable cost per unit $$10$

Fixed cost per unit $1\mathrm{.}54$

Division B sales price of Component X $14\mathrm{.}50$

Round to two decimal places.