Swifty sportswear manufactures a line of specialty T$-$shirts using a job order costing system. In March the company incurred the following cost to complete job ICU$2$ direct materials $20,000$ and direct labor $5200$ the company also incurred $1200$ of administrative costs and $3600$ of selling cost to complete this job. Job ICU$2$ required $1200$ machine hours. Factory overhead was applied to the job at a rate of $25$ per machine hour

If job ICU$2$ resulted in $4000$ good shirts, what was the cost of goods sold per shirt