Hasbro Toy Company recently purchased the rights to manufacture and distribute the game "The Cones of Dunshire" $($created by Ben Wyatt during his brief stent of unemployment$).$ Before they begin production, Hasbro needs to estimate the cost to manufacture each game.

They have estimated the following amounts:

Purchased raw materials: $$210,625$

$20\%$ of the cost relate to indirect materials

Beginning direct materials: $$236,000$

Ending direct materials: $$218,700$

Direct labor: $6,859$ hours at $$50/$hour

Total manufacturing overhead: $$421,650$

Total units produced: $10,000$

Based on the estimates, what is the per unit manufacturing cost for the new game?