Oliver, Inc. manufactures model airplane kits. Direct materials are four ounces of plastic per kit and the plastic costs $$2$ per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Each kit requires $0\mathrm{.}75$ hours of direct labor at an average cost of $$50$ per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. The company has prepared the following budgets:

$($Click the icon to view the budgets.$)$

Oliver projects sales of $200,100,600,$ and $500$ kits for the next four quarters. Oliver has no kits in beginning inventory. Determine the cost per kit to manufacture the model airplane kits. Prepare a cost of goods sold budget for the year. Round amounts to two decimal places.

Determine the cost per kit to manufacture the model airplane kits. $($Round your answers to two decimal places, $$.xx.)$

Total projected manufacturing cost per kit