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% of material cost, and the balance of the overhead is applied at the rate of $7.20 per direct labor hour.

Required:

Calculate the cost per unit of a production run of 545 neckties that required raw materials costing $1,800 and 77 direct labor hours at a total cost of $870.(Round your answer to 2 decimal places.)