. The Dubs Division of Fast Company (the parent company) produces wheels for off-road sport vehicles. Dubs has two products, 1 and 2. The two products only differ in how they are marketed. Product 1 is sold in bulk to customizing shops, while product 2 is sold directly to consumers. Dub's estimated operating data for the year follows. ... Product 1 ... Product 2 Revenues $300,000 ... .... $400,000 Var Mfg $72,000 $72,000 Var G&A $40,000 $ 60,000 Fixed Mfg $24,000 $32,000 Fixed G&A $46,000 $46,000 Unit Sales 1,200 ... 1,200 Assume the fixed costs given above are allocated costs and unavoidable. What is the current operating profit per unit for Product 1? Round to the nearest $0.01