The following standard cost card is provided for Navid Company's Product A Direct material (2 lbs. $4.80 per 1b.) Direct labor (1 hr e $10.00 per hr.) Variable overhead (1 hr. $2.00 per hr.) Fixed overhead (1 hr. e $2.e0 per hr.) 8.00 10.00 2.00 2.00 $22.80 Total standard cost per unit The fied overhead rate is based on total budgeted fxed overhead of $13,.000 During the period, the company produced and sold 5.900 units at the following costs Direct material 13,000 pounds @ $3.50 per pound Direct labor 5,650 hours$10.00 per hour Overhead $29,930 The standard manufacturing cost per unit is $22.00, What is the actual manufacturing cost per unit? (Do not round intermediate calculations. Round your final answer to 2 decimal places.)