Donovan Company incurred the following costs while producing 2,028 units: direct materials, $11 per unit; direct labor, $6 per unit; variable manufacturing overhead, $12 per unit; variable selling and administrative costs, $16 per unit; total fixed overhead costs, $20,865; total fixed selling and administrative costs, $8,525. There are no beginning inventories. What is the total per unit product cost using absorption costing (No Decimal Places)? Donovan Company incurred the following costs while producing 2,028 units: direct materials, $11 per unit; direct labor, $6 per unit; variable manufacturing overhead, $12 per unit; variable selling and administrative costs, $16 per unit; total fixed overhead costs, $20,865; total fixed selling and administrative costs, $8,525. There are no beginning inventories. What is the total per unit product cost using absorption costing (No Decimal Places)