Trendy Creations Tie Company manufactures neckties and scarves. Two overhead application bases are used; some overhead is applied on the basis of raw material cost at a rate of 130% of material cost, and the balance of the overhead is applied at the rate of $6.95 per direct labor hour. Required: Calculate the cost per unit of a production run of 590 neckties that required raw materials costing $1,740 and 80 direct labor hours at a total cost of $830. Note: Round your answer to 2 decimal places