The following data was prepared by the Pharoah Company. Total Variable Fixed Sales price $22/unit Direct materials used $80,350 Direct labor $95,000 Manufacturing overhead $106,620 $15,040 $91,580 Selling and administrative expense $23,500 $13,900 $9,600 Units manufactured 24,100 units Beginning Finished Goods Inventory 19,200 units Ending Finished Goods Inventory 7,000 units

(a) Under absorption costing, what is the unit product cost? (Round answer to 2 decimal places, e.g. 15.25.) Unit product cost $enter the unit product cost in dollars rounded to 2 decimal places