Four-square is a carton company. At the beginning of the year, the company estimated annual overhead costs to be $369600 and direct labor dollars of $2640000 based on an average rate of $15 per hour. The company uses labor hours as a basis to apply factory overhead.

During the year, the company actually produced and completed 1700 cartons. The company used $452500 worth of raw materials and actually used 175000 hours at an average rate of $14.50 per direct labor hour to produce those cartons.

Given the information above, calculated the product cost per container based on your pre-determined overhead application.