Lightning makes premium bikes using two departments, assembly, and painting.

Assembly estimates using 819,000 machine hours and painting uses 46,000 machine hours. Fixed manufacturing overhead costs are estimated to be $10,000,000 for assembly and $754,000 for painting. Variable manufacturing overhead per machine hour is $11.50 in both departments. Machine hours are used as the allocation base for a plantwide PDOR.

A bike dealership shop places an order for 20 bikes. The order requires 1,065 machine hours in assembly and 167 machine hours in painting. The job also requires $54,000 of direct materials and $108,000 of direct labor.

What is the unit product cost (per bike) for the job when Lightning uses a plantwide approach to calculating its PDOR?

Round your answer to 2 d.p. Do not round intermediary calculations