Located in a small town in upstate New York, Terry's Bakery operates a facility that makes pies for retail sale. The facility has the capacity to make 39,600 ples annually. The plant has only two customers. Panama Food Mart and East Street Coffee. Annual orders for Panama total 19,800 pies, and annual orders for East Street total 9,900 pies. Terry's makes the ples fresh every day and carries no inventory. It also ensure that the customers only sell freshly made pies as well. Variable manufacturing costs are $4.50 per ple, and annual fixed manufacturing costs are $106,920. Required: What cost per ple should the cost system report? Note: Round your answers to 2 decimal places