Zhi Company produces wrist watches and sells them at $95 per unit. In 2021, 48076 watches were produced and 37687 were sold. Other information for the year includes:

       Direct materials                                             $40 per unit

       Direct manufacturing labour                            $9.79 per unit

       Variable manufacturing costs                        $3.30 per unit

       Sales commissions                                       $12.65 per part

       Fixed manufacturing costs                            $60.74 per unit

       Administrative expenses, all fixed                 $39.23 per unit

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