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.) Oa. $23.50 Ob. $11.70 Oc. $21.80 Od. $34.20