In evaluatin the procurement strategy of the C400 component for the M40, the Procurement Manager is conducting a Total Cost of Acquisition for the current supplier. The various Cost/unit estimates are shown below. What is the best estimate of the Total Cost of Acquisition per unit?

Cost Element per unit	$
Supplier Material Cost	30.00
Supplier Labor Manufacturing Cost	8.00
Supplier Margin	5.00
RDC Marketing and Advertising for M40 (total divided by M40 volume as a proportion of total products)	3.00
RDC Sales Costs for M40 (total divided by M40 volume as a proportion of total products)	5.00
RDC General Administration Costs (total divided by M40 volume as a proportion of total products)	2.00
Shipment Costs from supplier facility to RDC Inbound Warehouse	4.00
RDC Inspection Costs at Warehouse (total divided by M40 volume as a proportion of total products)	1.00
RDC Costs of rejection and Purchase Order reconciliation	1.00
RDC costs of returns to supplier	2.00
RDC Costs of Re-Ordering to make up for shortfall	1.00
RDC costs of the CFO and Finance Dept (total divided by M40 volume as a proportion of total products)	1.00
RDC IT Management Costs for current financial and legal system (total divided by M40 volume)	2.00