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 130% of material cost, and the balance of the overhead is applied at the rate of $720 per direct labor hour. Required: Calculate the cost per unit of a production run of 545 neckties that required raw materials costing $1760 and 68 direct labor hours at a total cost of $830 (Round your answer to 2 decimal places.) Cost per tio produced