Howard Bannister Company budgets the following per-unit costs for the upcoming year: Howard budgets producing 1,343 units and having 22,929 of total variable overhead, 43,572 of total fixed overhead, and 35,011 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 variable 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)