Concord Company is preparing its budgeted income statement for $2025.$ Relevant data pertaining to its sales, production, and direct

materials budgets are as follows.

Sales. Sales for the year are expected to total $1,120,000$ units. Quarterly sales are $19\%,27\%,23\%,$ and $31\%,$ respectively. The unit

selling price is expected to be $$42$ for the first three quarters and $$44$ beginning in the fourth quarter. Sales in the first quarter of $2026$

are expected to be $15\%$ higher than the budgeted sales for the first quarter of $2025.$

Production. Management desires to maintain the ending finished goods inventories at $20\%$ of the next quarter's budgeted sales

volume.

Direct materials. Each unit requires $2$ pounds of raw materials at a cost of $$10$ per pound. Management desires to maintain raw

materials inventories at $10\%$ of the next quarter's production requirements. Assume the production requirements for first quarter of

$2026$ are $504,000$ pounds.

In addition, Concord budgets $0\mathrm{.}2$ hours of direct labor per unit, labor costs at $$11$ per hour, and manufacturing overhead at $$17$ per

direct labor hour. Its budgeted selling and administrative expenses for $2025$ are $$6,720,000.$

$($a$)$

Calculate the budgeted total unit cost. $($Round answer to two decimal places $($e$.$g$.,12\mathrm{.}25).)$

Total unit cost $,$$