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 $980,000$ units. Quarterly sales are $22\%,26\%,27\%,$ and $25\%,$ respectively. The unit selling price is expected to be $$40$ for the first three quarters and $$47$ beginning in the fourth quarter. Sales in the first quarter of $2026$ are expected to be $15\%$ 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 $441,000$ pounds.

In addition, Vaughn budgets $0\mathrm{.}3$ 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 $$5,880,000.$

$($a$)$

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

Total unit cost

$

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