Question 11 0 out of 0.75 points Leonard, Inc., which uses a volume-based cost system, produces cat condos that sell for $147 each. Direct materials cost $13 per unit, and direct labor costs S 16 per unit Manufacturing overhead is applied at a rate of 170% of direct labor cost. Nonmanufacturing costs are $18 per unit. What is the gross profit per unit for the cat condos? (Round your answer nearest whole dollar.)