he following information pertains to the single product of the Sectional Sofa Company, a manufacturer of sectional Sofas.

Unites Produced $866$ units

Direct Materials $$369$ per sofa

Direct Labor $$95$ per sofa

Variable Manufacturing Overhead $$15$ per sofa

Fixed Manufacturing Overhead $$237,613$ per year

Variable S & A Costs $$44$ per sofa

Fixed S & A Costs $$316,128$ per year

Selling Price $$1,962$ per sofa

On the basis of full absorption costing, what is the per unit product cost of for the Sectional Sofa Company? Include two decimal places in your answer.