Please I would need a detailed explanation most preferably done on an excel sheet with the formulas showing. I already know the answer is $11.93. I just need to know how that was arrived at. Please help. Thanks!

Guess Klein produces designer clothing such as T-shirts and jeans from fabric purchased from several nearby factories. The company's factory has two departments, Cutting and Sewing. The Cutting Department, which cuts the garments from patterns, is a machine-intensive operation. It takes three times longer to cut and sew jeans compared to T-shirts. The Sewing department stitches the cut fabric, sews zippers and buttons, and does quality checking. While stitching is highly automated, sewing zippers and buttons and performing quality checks is manual.

The company has decided to redo their accounting system and move to an activity based cost system. Table 1 shows the five activity cost pools which include all of the company's direct labor and manufacturing overhead costs. It also shows the cost drivers for each pool. Table 2 shows the cost drivers consumed by the two products. Table 3 shows budgeted product data for Jeans and T-shirts.

Table 1: Guess Klein Activity Cost Pools

Activity	Cost	Cost Driver
Maintain Equipment	$56,000	Machine hours
Cut	276,000	Number of cuts
Sew	212,000	Number of sides
Button/Zipper	95,500	Labor hours
Check/Move Goods	45,500	Number of moves
Total	$685,000

Table 2: Guess Klein Activity Cost Drivers

	Jeans	T-shirts	Total
Total Machine Hours	3,000	1,000	4,000
Number of cuts per garment	4	1	5
Number of sides per garment	3	1	4
Total Labor Hours	3,600	0	3,600
Total Number of Moves	200	200	400

Table 3: Budgeted Product Data for Guess Klein Garments

Product	Jeans	T-shirts	Total
Direct Materials	$125,000	$75,000	$200,000
Direct Labor (Allocated on garments produced)	$65,000	$130,000	$195,000
Machine Hours	3,000	1,000	4,000
Garments Produced	50,000	100,000	150,000

Assume total overhead allocated to Jeans and T-shirts using ABC is $471,450 and $213,550 respectively. The total cost per unit for Jeans using ABC is (answer rounded to 2 decimals)