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, $13,700, and direct labor, $4,800. The company also incurred $1,400 of administrative costs and $5,600 of selling costs to complete this job. Job ICU2 required 800 machine hours. Factory overhead was applied to the job at a rate of $25 per machine hour.

If Job ICU2 resulted in 7,000 good shirts, what was the cost of goods sold per shirt?(Round answer to 2 decimal places, e.g. 3.54.)

Cost per shirt$