..... The Dubs Division of Past 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 $29,000 $29,000 Var G&A $40,000 $60,000 Fixed Mfg $24,000 $32,000 Fixed GGA $64,000 $64,000 Unit Sales 1900 ... 1900 Unless otherwise stated assume the fixed costs given above are allocated costs and unavoidable. What is the full manufacturing cost of a wheel in the Dubs division given the current level of production? Round to the nearest S0.01