The following standard cost card is provided for Navid Company's Product A Direct material (2 Ibs. $4.00 per 1b.) Direct labor (1 hr e $18.80 per hr-) Variable overhead (1 hr. e $2.00 per hr.) Fixed overhead (1 hr. @ S2.00 per hr.) $ 8.00 1e.00 2.00 2.00 $22.08 Total standard cost per unit The fixed overhead rate is based on total budgeted fixed overhead of $13.000 During the period, the company produced and sold 5 units at the following costs Direct material 13.000 pounds o s3 50 per pound Direct labor 5.650 hours @ $1000 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.)