I am getting different values than what my professor is getting. Can someone varify if my assumptions are accurate. thank you.

Quiz Summit Manufacturing, Inc. produces snow shovels. The selling price is $25. Costs are: Materials $4.00 S3.00 Labor $2.00 Variable overhead Fixed overhead $168,000.00 $1.00 Variable selling & admin Fixed selling & admin $152,000.00 Full cost per unit If Production is 50,000 snow shovels. $16.54 Calculate total cost per unit. If Production is 50,000 snow shovels $17.34 Calculate GAAP cost per unit