Howard Bannister Company budgets the following per-unit costs for the upcoming year: Howard budgets producing 1,496 units and having 24,414 of total variable overhead, 44,159 of total fixed overhead, and 31,183 of total fixed S&A costs for the year. What is the per-unit cost of inventory under throughput 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)