Ross Company makes handbags. Last month, direct materials $($leather$,$ thread, zippers, decorative accents$)$ costing $$66,000$ were put into production. Ross Company had $35$ workers, each of whom worked for $164$ hours during the month and was paid $$10$ per hour. Manufacturing overhead equaled $$60,000$ for the period. Ross Company produced $43,000$ handbags by the end of the month.

Calculate the total product cost for the month.

$

Calculate the unit cost of one produced handbag. Round unit cost to two decimal places. $