Trevor, Inc. manufactures model airplane kits. Direct materials are seven ounces of plastic per kit and the plastic costs $$5$ per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Each kit requires $0\mathrm{.}25$ hours of direct labor at an average cost of $$15$ per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. The company has prepared the following budgets:

$($Click the icon to view the budgets.$)$

Trevor projects sales of $200,300,600,$ and $900$ kits for the next four quarters. Trevor has no kits in beginning inventory. Determine the cost per kit to manufacture the model airplane kits. Prepare a cost of goods sold budget for the year. Round amounts to two decimal places.

Determine the cost per kit to manufacture the model airplane kits. $($Round your answers to two decimal places, $$x.xx.)$