Vaughn Company is preparing its budgeted income statement for $2025.$ Relevant data pertaining to its sales, production, and direct materials budgets are as follows.

Sales. Sales for the year are expected to total $1,240,000$ units. Quarterly sales are $22\%,27\%,25\%,$ and $26\%,$ res tively. The unit selling price is expected to be $$40$ for the first three quarters and $$45$ beginning in the fourth qual ter. Sales in the first quarter of $2026$ re expected to be $10\%$ higher than the budgeted sales for the first quarter of $2025.$

Production. Management desires to maintain the ending finished goods inventories at $25\%$ of the next quarter's budgeted sales volume.

Direct materials. Each unit requires $2$ pounds of raw materials at a cost of $$11$ per pound. Management desires to maintain raw materials inventories at $10\%$ of the next quarter's production requirements. Assume the production requirements for first quarter of $2026$ are $558,000$ pounds.

In addition, Vaughn budgets $0\mathrm{.}2$ hours of direct labor per unit, labor costs at $$11$ per hour, and manufacturing overhead at $$18$ per direct labor hour. Its budgeted selling and administrative expenses for $2025$ are $$7,440,000.$

$($a$)$

Calculate the budgeted total unit cost. $($Round answer to two decimal places $($e$.$g$.,12\mathrm{.}25).)$

Total unit cost $,$$