Sheffield Company is preparing its budgeted income statement for $2022.$ Relevant data pertaining to its sales, production, and direct materials budgets are as follows.

Sales. Sales for the year are expected to total $1,260,000$ units. Quarterly sales are $20\%,25\%,23\%,$ and $32\%,$ respectively. The unit selling price is expected to be $$40$ for the first three quarters and $$47$ beginning in the fourth quarter. Sales in the first quarter of $2023$ are expected to be $10\%$ higher than the budgeted sales for the first quarter of $2022.$

Production. Management desires to maintain the ending finished goods inventories at $25\%$ of the next quarter's budgeted sales volume.

Direct materials. Each unit requires $2$ pounds of raw materials at a cost of $$11$ per pound. Management desires to maintain raw materials inventories at $10\%$ of the next quarter's production requirements. Assume the production requirements for first quarter of $2023$ are $567,000$ pounds.

Sheffield budgets $0\mathrm{.}3$ hours of direct labor per unit, labor costs at $$12$ per hour, and manufacturing overhead at $$18$ per direct labor hour. Its budgeted selling and administrative expenses for $2022$ are $$7,560,000.$

$($a$)$

Your answer is incorrect.

Calculate the budgeted total unit cost. $($Round answer to $2$ decimal places, e$.$g$.12\mathrm{.}25.)$

Total unit cost

NEED TOTAL UNIT COST. Claculate the budgeted total unit cost round answer to $2$ decimal plaves