Lucy Sportswear manufactures a line of specialty T-shirts using a job order costing system. In March the company incurred the following costs to complete Job ICU2: direct materials, $14,000, and direct labor, $4, 700. The company also incurred $1, 410 of administrative costs and $5, 600 of selling costs to complete this job. Job ICU2 required 750 machine hours. Factory overhead was applied to the job at a rate of $25 per machine hour. If Job ICU2 resulted in 7, 700 good shirts, what was the cost of goods sold per shirt? (Round answer to 2 decimal places, e.g. 3.54) Cost per shirt