Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 26,700 units.

Per Unit				Total
Direct materials		$20
Direct labor		$6
Variable manufacturing overhead		$14
Fixed manufacturing overhead					$453,900
Variable selling and administrative expenses		$5
Fixed selling and administrative expenses					$186,900

The company uses a 41% markup percentage on total cost.

Compute the total cost per unit.

Total cost per unit $____________________