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 0.3 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., 12.25).) Total unit cost $