Jornd Corporation has provided the following data from its activitybased costing system:

$\backslash$table$[[$Activity Cost Pools Total Cost Total Activity,$],[$Assembly$,$$$387,00025,000$ Machine Hours$],[$Processing Orders,$$68,5101,700$ Orders$],[$Inspection$,$$$129,1171,930$ Inspection Hours$]]$

The company makes $240$ units of product $T91H$ a year, requiring a total of $550$ machine$-$hours, $90$ orders, and $40$ inspection$-$hours per year. The product's direct materials cost is $$16\mathrm{.}98$ per unit and its direct labor cost is $$12\mathrm{.}09$ per unit.

According to the activity$-$based costing system, the unit product cost of product $T91H$ is$?$