The Yackandandah Yarn Co has provided the following information on their production: Production (units) 6,000 Direct Materials used in Production $14,000 Direct labour $10,000 Overhead $6,000 Sales $400,000 D o 4 ) C C 12:15 PM 10/27/2020 Sales $400,000 Purchases Direct Materials $1 Closing Direct Materials Inventory $33 Opening Finished Goods Inventory (1900 units) $5,000 Closing Finished Goods Inventory (200 units) $4,000 Calculate the Yackandandah Yarn Co per unit manufacturing Cost of Goods Sold (round to two decimal places)