Required information The following information applies to the questions displayed below.] Baskin Promotions, Inc. sells T-shirts decorated for a variety of concert performers. The company has developed the following budget for the coming year based on a sales forecast of 81,000 T-shirts: Sales Cost of Goods Sold Gross Profit Operating Expenses ($100,000 is fixed) Operating Income Income Taxes (30t of operating income) Net Income $1,418,310 831,060 587,250 422,380 164,870 s 115,409 Cost of goods sold and variable operating expenses vary din operating income. If the concert season is slow due to poor weather, Baskin estimates that sales could fall to as low as 61,000 T-shirts What unit cost did Baskin use in budgeting the cost of goods sold for the year