Zhi Company produces wrist watches and sells them at $93 per unit. In 2021, 49764 watches were produced and 35311 were sold. Other information for the year includes:

Direct materials $41 per unit

Direct manufacturing labour $7.95 per unit

Variable manufacturing costs $3.72 per unit

Sales commissions $11.40 per part

Fixed manufacturing costs $64.83 per unit

Administrative expenses, all fixed $41.35 per unit

What is the inventoriable cost per unit of watch using absorption costing method? (Round the final answer to 2 decimal places.)