The managing partner at Donna's Accounting Service typically hires one part$-$time intern to complete her clients' basic tax returns. Donna expects her intern to complete $360$ of these basic returns, estimating each one to take $30$ minutes of the intern's time. Donna pays her intern $$20/$hour and incurs additional variable overhead costs of $$22/$hour associated with the resources that are need behind the scenes for these jobs. What cost of services should Donna budget for all basic tax returns this season, and how much should she charge each client if she wants to earn $60\%$ gross margin on each of these returns? $($Round sales price per unit to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Cost of services

$

Sales price per unit

$

per unit