Sheddon Industries produces two products. The products' identified costs are as follows: Product A Product B Direct materials $ 21,000 $ 16,000 Direct labor 15,000 25,000 The company's overhead costs of $55,000 are allocated based on direct labor cost. Assume 5,000 units of product A and 6,000 units of Product B are produced. What is the cost per unit for product B? (Do not round intermediate calculations.)