Mark Sportswear manufactures a specialty line of T-shirts using a job order cost system. During May, the following costs were incurred in completing Job ICU2: direct materials $13,700, direct labor $4,800, administrative costs $1,400, and selling costs $5,600. Factory overhead was allocated at the rate of $25 per machine hour, and Job ICU2 required 800 machine hours. If Job ICU2 resulted in 7.000 good shirts, the product cost per shirt would be