Pizana Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $$57$ per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of $45\%$ of direct labor cost. The unit costs to produce comparable carrying cases are expected to $b$ as follows:

$\backslash$table$[[$Direct materials,$$30\mathrm{.}00$