Lil' Sebastian Horse Products produced a total of $4,100$ units that cost an average of $$36\mathrm{.}00$ to manufacture. They subsequently sold $3,000$ units at an average cost of $$52\mathrm{.}00$ per unit. Select inventory information has been provided below.

Beginning finished goods inventory: $$218,000$

Ending finished goods inventory: $$313,000$

What is the gross profit per unit