Peterson Enterprises manufactures picture frames. Its production operations are divided into two departments

Assembly and Finishing. The company uses a process costing system. Peterson incurred the following costs during the year to produce $5,700 picture frames:

Assembly	$10,200
Finishing	$1,350

If Peterson can only sell $5,800 picture frames during the year, what will be the cost per unit of the picture frames produced? (Round your answer to the nearest cent.)