Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 33,000 units.

	Per Unit				Total
Direct materials		$24
Direct labor		$6
Variable manufacturing overhead		$14
Fixed manufacturing overhead					$561,000
Variable selling and administrative expenses		$5
Fixed selling and administrative expenses					$132,000

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

(a)

Compute the total cost per unit.

Total cost per unit

$