Swifty Sportswear manufactures a line of specialty T-shirts using a job order costing system. In March the company incurred the following costs to complete Job ICU2: direct materials, $25,200, and direct labor, $5,200. The company also incurred $1,200 of administrative costs and $3,600 of selling costs to complete this job. Job ICU2 required 1,200 machine hours. Factory overhead was applied to the job at a rate of $20 per machine hour. If Job ICU2 resulted in 4,000 good shirts, what was the cost of goods sold per shirt? (Round answer to 1 decimal place, e.g. 3.5.) Cost per shirt $