Knot Co. has the following activity for their most recent year when 4,000 units were made: Raw Materials: Beginning 40,000.00 Ending 19,000.00 Work in Process: Beginning 90,000.00 Ending 70,000.00 Finished Goods Inventory: Beginning 26,100.00 $ 52,200.00 Ending $ purchases $ Depreciation, building & equipment 20,000.00 Raw material purchases 290,000.00 Insurance on plant 15,000.00 Sales salaries 40,000.00 Repairs & Maintenance, plant 10,000.00 Indirect labor 66.000.00 Direct labor 200,000.00 Administrative expenses 100,000.00 What is the Cost Per Unit? Respond without commas or dollar signs, rounded to two decimal places