The following standard cost card is provided for Navid Company's Product A: Direct material (2 lbs. @ $2.00 per lb.) Direct labor (1 hr @ $9.00 per hr.) Variable overhead (1 hr. @ $3.00 per hr.) Fixed overhead (1 hr. @ $2.00 per hr.) Total standard cost per unit $ 4.00 9.00 3.00 2.00 $18.00 18 The fixed overhead rate is based on total budgeted fixed overhead of $12,000. During the period, the company produced and sold 5,400 units at the following costs: Direct material 12,000 pounds o $1.50 per pound Direct labor 5,150 hours a $9.00 per hour Overhead $30,150 The standard manufacturing cost per unit is $27.00. What is the actual manufacturing cost per unit? (Do not round intermediate calculations. Round your final answer to 2 decimal places.)