Exercise $13-19($Algo$)$ Manufacturing overhead$$multiple application bases LO $13-5,13-6$

Trendy Creations Tie Company manufactures neckties and scarves. Two overhead application bases are used; some overhead is applied on the basis of raw material cost at a rate of $150\%$ of material cost, and the balance of the overhead is applied at the rate of $$6\mathrm{.}90$ per direct labor hour.

Required:

Calculate the cost per unit of a production run of $525$ neckties that required raw materials costing $$1,750$ and $66$ direct labor hours at a total cost of $$855.$

Note: Round your answer to $2$ decimal places.