Sultan Co$.$ manufactures souvenirs for tourists. During the first $6$ months of $2023,$ the company had the following costs:

Direct materials used

$ $15,500$

Direct labor

$9,000$

Equipment deprecation $$ factory

$1,000$

Factory rent

$6,000$

Insurance $-$ office

$14,500$

Equipment depreciation $$ office

$750$

Marketing expense

$1,250$

Administrative expenses

$20,000$

$20,000$ units were produced in the first $6$ months of $2023.$ What is the product cost per unit?