Under absorption costing, what is the unit product cost? (Round answer to 2 decimal places, e.g. 15.25.)

The following data was prepared by the Sandhill Company. Total Variable Fixed Sales price $ 23/unit Direct materials used $ 93,350 Direct labor $ 93,000 Manufacturing overhead $ 105,260 $ 13,680 $ 91,580 Selling and administrative expense $ 21,400 $ 12,500 $ 8,900 Units manufactured 24,100 units Beginning Finished Goods Inventory 20,300 units Ending Finished Goods Inventory 8,000 units