Shadow Sportswear manufactures specialty clothing. The company uses a job-order costing system. During March, the following costs were incurred on Job A: direct materials $13,700 and direct labour $4,800. In addition, selling and shipping costs of $7,000 were incurred on the job. Manufacturing overhead was applied at the rate of $25 per machine-hour and Job A required 800 machine-hours.

If Job A consisted of 7,000 golf shirts, the production cost per golf shirt was?