Tamra Corp. makes one product line. In February, Tamra paid $424,000 in factory overhead costs. Of that amount, $99,200 was for Januarys factory utilities and $38,400 was for property taxes on the factory for the year. Februarys factory utility bill arrived on March 12, and was only $64,800 because the weather was significantly milder than in January. Tamra Corp. produced 40,000 units of product in both January and February. a. What were Tamras actual factory overhead costs for February? $Answer b. Actual per-unit direct material and direct labor costs for February were $24.30 and $10.95. What was actual total product cost per unit for February? Note: Round final answer to two decimal places.