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Exercise 22-4 (Part Level Submission) Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 26,600

Exercise 22-4 (Part Level Submission) Kaspar Corporation makes a commercial-grade cooking griddle.

The following information is available for Kaspar Corporation's anticipated annual volume of 26,600 units.

Per Unit Total
Direct Materials $17
Direct Labor $8
Varialbe Manufacturing Overhead $14
Fixed Manufacturing Overhead $399,000
Variable Selling & Administrative expenses $7
Fixed Selling & Administrative expenses 133,000

The company uses a 43% markup percentage on total cost.

Compute the total cost per unit:

$___________

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