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 140% of material cost, and the balance of the overhead is applied at the rate of $7.05 per direct labor hour. Required: Calculate the cost per unit of a production run of 545 neckties that required raw materials costing $2,010 and 72 direct labor hours at total cost of $895. Note: Round your answer to 2 decimal places