London Ceramics makes custom ceramic tiles. During March, the company started and finished Job #266.Job #266 consists of 2800 tiles; each tile sells for $13.00. The company's records show the following direct materials were requisitioned for Job #266.

Basic terra cotta tiles: 2800 units at $9.00 per unit

Specialty paint: 7 quarts at $12.00 per quart

High gloss glaze: 14 quarts at $16.00 per quart

Labor time records show the following employees worked on Job #266:

Alice Cooper: 24 hours at $31 per hour

Matthew Kline: 24 hours at $17 per hour

Sierra Ceramics allocates manufacturing overhead at a rate of $30 per direct labor hour.

What is the gross profit per tile on Job #266?