Wooten & McMahon Enterprises produces a product with the following per-unit costs: Direct materials $13.00 Direct labor 8.80 Manufacturing overhead 16.50 Last year, Wooten & McMahon Enterprises produced and sold 825 units at a sales price of $74.80 each. Total selling and administrative expense was $24,200. What was the per-unit prime cost? (Note: Round your answer to two decimal places.) O a. $21.80 O b. $34.20 c. $11.70 O d.$23.50