Sequoia Company is preparing its budgeted income statement for 2022. Relevant data pertaining to its production, and direct materials budgets are as follows. Production: Management desires to maintain the ending finished goods inventories at 20% of the next quarter's budgeted sales volume. In addition, Sequoia budgets 0.30 hours of direct labour per unit, labour costs at $13 per hour, and manufacturing overhead at $20 per direct labour hour. Its budgeted selling and administrative expenses for 2022 are $7,540,000. Calculate the budgeted total unit cost. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.50.)