Lamp Legacy Corp. produces and sells lamp shades. It is currently planning to launch an new children's line. The following are the projected costs based on projected units sold of 100,600.

Lamp Legacy Corp. will invest $1,040,000 for this new launch and would like to earn a $21.71 per unit return on its investment.

\begin{tabular}{|lr|} \hline Variable costs per unit: & \\ \hline Direct materials & $11.50 \\ Direct labour & 12.45 \\ \hline Variable manufacturing overhead & 8.25 \\ \hline Variable selling and administrative expenses & 3.95 \end{tabular} \begin{tabular}{|lr|} \hline Annual fixed costs and expenses: & \\ \hline Manufacturing overhead per unit & $3.00 \\ \hline Selling and administrative expenses per unit & 2.50 \\ \hline \end{tabular} Calculate the total cost per unit using absorption costing. (Round answer to 2 decimal places, e.g. 15.25.) Total manufacturing cost per unit $