Lafleur Corporation needs to set a target price for its newly designed product, M14-M16. The following data relate to it:

		Per Unit		Total
Direct materials		$14
Direct labour		19
Variable manufacturing overhead		12
Fixed manufacturing overhead				$4,060,000
Variable selling and administrative expenses		3
Fixed selling and administrative expenses				2,610,000

These costs are based on a budgeted volume of 290,000 units produced and sold each year. Lafleur uses cost-plus pricing to set its target selling price. The markup on the total unit cost is 20%.

Assuming that 232,000 M14-M16s are produced during the year, calculate the variable cost per unit, fixed cost per unit, and total cost per unit. (Round answers to 2 decimal places, e.g. 15.25.)

Total variable cost per unit		$
Total fixed costs per unit		$
Total cost per unit		$