on West Corp. allocates manufacturing overhead to Work in Process the basis of machine hours at the rate of $50.25 per machine hour. During July, West manufactured 1,000 units of Product Cue2. This required $18,000 of direct materials; $ 42,000 of direct labor; and 4800 machine hours. The average cost per unit of Product Cue2 manufactured in July was? (Round to the nearest $0.01)