Han Products manufactures $38,000$ units of part S$-6$ each year for use on its production line. At this level of activity, the cost per unit for part S$-6$ is:

$\backslash$table$[[$Direct materials,$3\mathrm{.}10],[$Direct labor,$10\mathrm{.}00],[$Variable manufacturing overhead,$2\mathrm{.}90],[$Fixed manufacturing overhead,$9\mathrm{.}00],[$Total cost per part,$$25\mathrm{.}00$