Donovan Company incurred the following costs while producing 1,925 units: direct materials, $19 per unit; direct labor, $5 per unit: variable manufacturing overhead, $13 per unit: variable selling and administrative costs, $12 per unit: total fixed overhead costs, $20.460; total fixed selling and administrative costs, $10.717. There are no beginning inventories. What is the total per unit product cost using absorption costing (No Decimal Places)? ms