Penny's direct material cost is $6 per unit. The direct labor rate is $10 per hour and each units takes 1 hour to produce. Variable manufacturing overhead is $1 per unit and total budgeted fixed overhead is $5800. A sales commission of $2 is paid on each unit. If Penny expects to produce 2700 units and sell 1400 units, what is the budget cost of goods sold per unit? Round your answer to the nearest 2 decimal places