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 1,300,000 units, Quarterly sales are 22%,26%,27%, and 25%, respectively. The unit selling price is expected to be $41 for the first three quarters and $44 beginning in the fourth quarter. Sales in the first quarter of 2023 are expected to be 15% higher than the budgeted sales for the first quarter of 2022. Production. Management desires to maintain the ending finished goods inventories at 20% of the next quarter's budgeted sales volume. Direct materials, Each unit requires 2 pounds of raw materials at a cost of $10 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 585,000 pounds. Sheffield budgets 0.2 hours of direct labor per unit, labor costs at $11 per hour, and manufacturing overhead at $18 per direct labor hour. Its budgeted selling and administrative expenses for 2022 are $7,800,000, (a) Calculate the budgeted total unit cost. (Round answer to 2 decimal places, eg. 12.25.)