Wilcrest Corp. produces three products: Clips, Staples, and Pens. The company uses a plant-wide overhead rate based on machine hours. The following information is available for the next period:

Product: Clips Staplers Pens

Units Produced 2,500 1,750 3,300

Machine Hours (Assembly) 1 3 2

Machine Hours (Packing) 1 1 1

Direct Labor hours (per unit) 2 2 2

Direct Materials cost (per unit) $10.00 $75.00 $25.00

Note - the direct labor wage rate is a flat $45 per hour with no overtime incurred. Also, total overhead costs are $775,000 for the Assembly Department and $435,000 for the Packing Department.

Required:

Calculate the total product cost per unit of Pens. (Round to two decimal places, where necessary.)