need help with part (A)

Sunland's production company used standard costing in its first year of operations. The company's budgeted and actual production for the year was 4,500 units. Fixed production costs were budgeted at $54,000, while fixed operating expenses were budgeted at $43,000. The variable manufacturing cost per unit was $21, and the variable operating expense per unit was $4. At the end of the year. Sunland is working on the company's absorption costing income statement. Sales for the year were 4,400 units at a selling price of $55 per unit. There were no standard cost variances this year. (a) Calculate the cost per unit that Sunland will capitalize into inventory this year