Fredrick Paulson Tie Co. 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% material cost, and the balance of the overhead is applied at the rate of $6.90 per direct labor hour. Required: Calculate the cost per unit of a production run of 560 neckties that required raw materials costing $1,830 and 77 direct labor hours at a total cost of $850. (Round your answer to 2 decimal places.) Cost per tie produced