Donovan Company incurred the following costs while producing 1.936 units: direct materials, $20 per unit; direct labor, $5 per unit; variable manufacturing overhead $14 per unit: variable selling and administrative costs, $16 per unit; total fixed overhead costs. $19.280; total fixed selling and administrative costs $9.995. There are no beginning inventories. What is the total per unit product cost using absorption costing (No Decimal Places)