Sunland 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 940,000 units. Quarterly sales are 22%, 27%, 24%, and 27%, respectively. The unit selling price is expected to be $42 for the first three quarters and $46 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 25% 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 423,000 pounds. Sunland budgets 0.3 hours of direct labor per unit, labor costs at $12 per hour, and manufacturing overhead at $17 per direct labor hour. Its budgeted selling and administrative expenses for 2022 are $5,640,000.

Calculate the budgeted total unit cost. (round to the 2 decimal place)