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Howard Bannister Company budgets the following per-unit costs for the upcoming year: Howard budgets producing 1,399 units and having 24,374 of total variable overhead, 43,414 of total fixed overhead, and 30,002 of total fixed S\&A costs for the year. Howard allocates overhead based on units produced. What is the per-unit cost of inventory under absorption costing (i.e., assuming budgets are correct, how much will be the total amount debited to WIP if Howard produces one additional unit)? Round your answer to two decimal places (e.g., 192.37)