Mercia Chocolates produces gourmet chocolate products with no preservatives. Any production must be sold within a few days, so producing for inventory is not an option. Mercias single plant has the capacity to make 92,000 packages of chocolate annually. Currently, Mercia sells to only two customers: Verns Chocolates (a specialty candy store chain) and Mega Stores (a chain of department stores). Verns orders 47,000 packages and Mega Stores orders 17,000 packages annually. Variable manufacturing costs are $14 per package, and annual fixed manufacturing costs are $580,000.

Required:

What cost per package should the cost system report? (Round your intermediate calculations and final answers to 2 decimal places.)

If you could show how you got each of the numbers that would be greatly appreciated, thank you!