Crane Inc. produces and sells lamp shades. It is currently planning to launch a new children's line. The following are the projected costs based on projected units sold of 101,500 Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative expenses $11.65 12.00 8.20 5.15 Annual fixed costs and expenses: Manufacturing overhead Selling and administrative expenses per unit $340.025 1.85 Crane Inc. will invest $1,080,000 for this new launch and would like to earn a $9.97 per unit return on its investment. Calculate the total cost per unit using variable costing. (Round answer to 2 decimal places, e.g. 15.25.) Total variable cost $ per unit