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 $135\%$ of material cost, and the balance of the overhead is applied at the rate of $$7\mathrm{.}10$ per direct labor hour.

Required:

Calculate the cost per unit of a production run of $545$ neckties that required raw materials costing $$1,700$ and $77$ direct labor hours at a total cost of $$830.$

Note: Round your answer to $2$ decimal places.