The following manufacturing costs were incurred by the Walmart Company in 2019:

Direct Materials	$112,500
Direct Labor	$175,000
Manufacturing overhead	$235,000

These costs were incurred to produce 25,000 units of product. Variable manufacturing overhead was 80% of the direct materials cost.

In 2020, the direct material and variable overhead costs per unit will increase by 15%, but the direct labor costs per unit are not expected to change. Fixed manufacturing costs are expected to increase by 7.5%. The company is expecting to produce 20,000 units in 2020.

What is the product costs per unit for 2020?