Finch Sporting Goods Corporation makes two types of racquets, tennis and badminton. The company uses the same facility to make both products even though the processes are quite different. The company has recently converted its cost accounting system to activity$-$based costing. The following are the cost data that Jane Price, the cost accountant, prepared for the third quarter of the year $($during which Finch made $68,000$ tennis racquets and $30,800$ badminton racquets$).$

Direct Cost Tennis Racquet $($TR$)$ Badminton Racquet $($BR$)$

Direct materials $ $17\mathrm{.}60$ per unit $ $14\mathrm{.}70$ per unit

Direct labor $31\mathrm{.}00$ per unit $25\mathrm{.}10$ per unit

Category Estimated Cost Cost Driver Amount of Cost Driver

Unit level $ $644,000$ Number of inspection hours TR: $15,100$ hours; BR: $7,900$ hours

Batch level $314,600$ Number of setups TR: $81$ setups; BR: $40$ setups

Product level $155,000$ Number of TV commercials TR: $4$; BR: $1$

Facility level $704,000$ Number of machine hours TR: $31,400$ hours; BR: $32,600$ hours

Total $ $1,817,600$

Inspectors are paid according to the number of actual hours worked, which is determined by the number of racquets inspected. Engineers who set up equipment for both products are paid monthly salaries. TV commercial fees are paid at the beginning of the quarter. Facility$-$level cost includes depreciation of all production equipment.

Required

Compute the cost per unit for each product.

If management wants to price badminton racquets $30$ percent above cost, what price should the company set?