2. Roberts Corporation makes one product and has provided the following information:

a. Each unit of finished goods requires 3 pounds of raw materials. The raw materials cost $5.00 per pound.

b. The direct labor wage rate is $24.00 per hour. Each unit of finished goods requires 2.8 direct labor-hours.

c. Manufacturing overhead is entirely variable and is $11.00 per direct labor-hour.

d. The variable selling and administrative expense per unit sold is $3.80. The fixed selling and administrative expense per month is $50,000.

What is the unit product cost? (show the numbers making up this value) $__________________