Tangam Toys have provided the following information on the month's production: Production (units) 5,000 Direct materials $7,000 Direct labour $10,000 Overhead $7,000 Sales commission per unit sold $5 Sales price per unit $40 Fixed selling and administrative expense $5,000 Opening Finished Goods Inventory (500 units) $4,000 Closing Finished goods Inventory (300 units) $1,000 Calculate Tangam Toys per unit Cost of Goods Sold for the month (round to 2 decimal places)