QUESTION 5 West Corp. allocates manufacturing overhead to Work in Process on the basis of machine hours at the rate of $50.25 per machine hour. During July, West manufactured 1, 000 units of Product Cue2. This required $18,000 of direct materials; $42,000 of direct labor; and 4600 machine hours. The average cost per unit of Product Cue2 manufactured in July was? (Round to the nearest $0. 01)