Iron Accents, Inc., produces wrought iron products to order. For a particular job consisting of 100 curtain rings, the company expected to rework 5 curtain rings. Iron Accents attributes the cost of any rework to the job. The total job cost (prior to any adjustment for rework) was $1,260. Iron Accents actually had to rework 6 curtain rings. Altogether, rework costs totaled $18 for direct materials and $10 for direct labor. Iron Accents applies overhead at a rate of 200% of direct labor cost. What is the cost per good curtain ring, after adjustments (if any) for the cost of rework