Vikings, Inc., manufactures custom-made furniture on a job-order basis. It uses a normal costing system in its factory. It treats the costs associated with spoilage and reworked units as arising due to the specifications of a particular job. At the beginning of the year 2018, overhead rate was set at $12 per machine hour. During January 2018, Job 200J, for the production of 200 executive chairs, was completed at the following costs per unit: Direct materials $10 and Direct labor of $10. A total of 200 machine-hours were used in the production of chairs. Final inspection of Job 200J disclosed 30 chairs with defective castors. New castors were manually attached to these chairs at a total cost of $860 (cost of castors $540 and direct labor $260). 20 other chairs broke in the compression test and the cushions salvaged from these chairs were sold for a total cash value of $60. These 20 broken chairs were considered to be normal spoilage. What is the per unit cost of the good chairs in Job 200J?