The Night & Day Guitar company is a manufacturer of custom guitars. The selling price for one of their guitars is $1059 with direct materials and direct labor costing $295 and $427 per guitar respectively. The fixed manufacturing costs for the Night & Day Guitar company are $9758 and the variable overhead is $44 per unit, The fixed and variable selling expenses are $1944 and $73 per guitar respectively. The variable shipping costs per guitar are $112. Remaining fixed period costs are $1433. During the period, Night and Day sold 148 guitars. Considering the contribution margin concept, what are the variable expenses per guitar for the Night and Day Company? Your answer should be to the whole dollar