Newman Company's Job 1865 for the manufacture of 5,200 coats was completed during August at the unit costs presented below. Due to an internal failure in the production process, 200 coats were found to be spoiled during final inspection that were sold to a jobber for $9,000. The following are Newmans unit product costs: Direct materials $20 Direct labor $18 Factory overhead (excluding $1 allowance for spoilage costs) $18 What would be the unit cost of good coats produced on Job 1865?