Wilber, Inc. manufactures model airplane kits. Direct materials are two ounces of plastic per kit and the plastic costs $$1$ per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Each kit requires $0\mathrm{.}75$ hours of direct labor at an average cost of $$40$ per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. The company has prepared the following budgets:

$($Click the icon to view the budgets.$)$

Wilberprojects sales of $300,100600$ and $100$ kits for the next four quarters. Wilberhas no kits in beginning inventory. Determine the cost per kit to manufacture the model airplane kits. Prepare a cost of goods sold budget for the year. Round amounts to two decimal places.

Determine the cost per kit to manufacture the model airplane kits. $($Round your answers to two decimal places, $$x.xx.)$

Total projected manufacturing cost per kit