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, $19,200, and direct labor, 55,200. The company also incurred $1,200 of administrative costs and $2,400 of selling costs to complete this job. Job ICU2 required 1.200 machine hours. Factory overhead was applied to the job at a rate of $30 per machine hour. If Job ICU2 resulted in 4000 good shirts, what was the cost of goods sold per shirt? (Round answer to 1 decimal place, eg. 3.5.) Cost per shirt $