Cullumber Corp. is a company that manufactures two varieties of candy bars: Milk Chocolate and Dark Chocolate. It is in the

process of evaluating all of its budgeting needs for the year and will be utilizing a traditional costing system. The Milk Chocolate

bars use the following resources: Milk Chocolate, $$51,400$; Wrapping Paper, $$13,121$; Assembly Line Wages, $$87,100$; and

Machine operators Wages, $$48,700.$ The Dark Chocolate bars use the following resources: Dark Chocolate, $$39,900$; Paper

Wrappers, $$10,700$; Assembly Line Wages, $$74,900$; and Machine operators Wages, $$36,100.$ Cullumber assigns

Manufacturing Overhead $($MOH$)$ costs based on $86\%$ of Direct Labor $($DL$)$ costs.

What is the total cost per unit for the Milk Chocolate bars if Cullumber will produce $134,940$ Milk Chocolate bars this year?

$($Round answer to $2$ decimal places, e$.$g$.12\mathrm{.}25.)$