Yaltz Inc. produces and sells lamp shades. It is currently planning to launch a new childrens line. The following are the projected costs based on projected units sold of 119,500.

Variable costs per unit:
Direct materials		$11.70
Direct labour		12.65
Variable manufacturing overhead		8.30
Variable selling and administrative expenses		5.35

Annual fixed costs and expenses:
Manufacturing overhead		$358,500
Selling and administrative expenses per unit		2.45

Yaltz Inc. will invest $1,077,500 for this new launch and would like to earn a $10.13 per unit return on its investment.

(a)

Calculate the total cost per unit using variable costing. (Round answer to 2 decimal places, e.g. 15.25.)

Total variable cost

$

per unit