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WellTech manufactures medical equipment. One of WellTechs customers ordered 750 stethoscopes. In completing the order, WellTech incurred $3,625 in direct materials, and 750 direct labor

WellTech manufactures medical equipment. One of WellTechs customers ordered 750 stethoscopes. In completing the order, WellTech incurred $3,625 in direct materials, and 750 direct labor hours at $23 per hour. WellTech applies overhead based on direct labor hours and the predetermined overhead rate is $33 per direct labor hour. What is the unit cost of each stethoscope produced (if necessary, round your answer)?

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