Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows:

T-SHIRTS SWEATSHIRTS Production and sales volume 64,000 units 40,000 units Selling price $16.00 $29.00 Direct material $2.50 $ 5.00 Direct labor $4.30 $ 7.20 Manufacturing overhead $1.70 $ 3.00 Gross profit $ 7.50 $13.80 Selling and administrative $4.30 $ 7.00 Operating profit $3.20 $ 6.80

Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information:

Activity	Activity cost	Activity-cost driver
Supervision	$107,520	Direct labor hours (DLH)
Inspection	$70,200	Inspections

Activities demanded
T-SHIRTS	SWEATSHIRTS
0.75 DLH/unit	1.20 DLH/unit
48,000 DLHs	48,000 DLHs
40,000 inspections	18,500 inspections

Under the revised ABC system, overhead costs per unit for the Sweatshirts will be ________. (Do not round interim calculations. Round the final answer to the nearest cent)