Forever Ready Company expects to operate at 82% of productive capacity during May. The total manufacturing costs for May for the production of 34,440 batteries are budgeted as follows:

Line Item Description Amount
Direct materials $311,500
Direct labor 114,500
Variable factory overhead 32,052
Fixed factory overhead 64,000
Total manufacturing costs $522,052
The company has an opportunity to submit a bid for 3,000 batteries to be delivered by May 31 to a government agency. If the contract is obtained, it is anticipated that the additional activity will not interfere with normal production during May or increase the selling or administrative expenses.

What is the unit cost below which Forever Ready Company should not go in bidding on the government contract? Round your answer to two decimal places.
fill in the blank 1 of 1$
per unit