I need help with cost of goods

Current Attempt in Progress Sunland Sportswear manufactures a line of specialty T-shirts using a job order costing system. In March the company incurred the following costs to complete Job ICU2: direct materials, $22,400, and direct labor, $5,200. The company also incurred $1,200 of administrative costs and $2,400 of selling costs to complete this job. Job ICU2 required 1,200 machine hours. Factory overhead was applied to the job at a rate of $30 per machine hour. If Job ICU2 resulted in 4,000 good shirts, what was the cost of goods sold per shirt? (Round answer to 1 decimal place, e g. 3.5.) Cost per shirt eTextbook and Media