Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 29,700 units.

	Per Unit				Total
Direct materials		$19
Direct labor		$7
Variable manufacturing overhead		$11
Fixed manufacturing overhead					$415,800
Variable selling and administrative expenses		$2
Fixed selling and administrative expenses					$59,400

The company uses a 40% markup percentage on total cost.

(a)

Compute the total cost per unit.

Total cost per unit

$