Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 30,200 units.

		Per Unit				Total
	Direct materials	$	16
	Direct labor	$	7
	Variable manufacturing overhead	$	11
	Fixed manufacturing overhead					$	422,800
	Variable selling and administrative expenses	$	4
	Fixed selling and administrative expenses					$	60,400

The company uses a 36% markup percentage on total cost.

Compute the total cost per unit.