Morganton Company makes one product and it provided the following information to help prepare the master budget for its four months of operations:

(a)	The budgeted selling price per unit is $70. Budgeted unit sales for June, July, August, and September are 8,800, 19,000, 21,000, and 22,000 units, respectively. All sales are on credit.
(b)	Thirty-percent of credit sales are collected in the month of the sale and 70% in the following month.
(c)	The ending finished goods inventory equals 20% of the following months unit sales.
(d)	The ending raw materials inventory equals 10% of the following months raw materials production needs. Each unit of finished goods requires 5 pounds of raw materials. The raw materials cost $2.40 per pound.
(e)	Twenty five-percent of raw materials purchases are paid for in the month of purchase and 75% in the following month.
(f)	The direct labor wage rate is $12 per hour. Each unit of finished goods requires two direct labor-hours.
(g)	The variable selling and administrative expense per unit sold is $2.00. The fixed selling and administrative expense per month is $69,000.

If the company always uses an estimated predetermined plantwide overhead rate of $10 per direct labor-hour, what is the estimated unit product cost?