Trendy Creations Tie Co. manufactures neckties and scarves. Two overhead application bases are used; some overhead is applied on the basis of raw material cost at a rate of 150% of material cost, and the balance of the overhead is applied at the rate of $6.50 per direct labor hour.

Required:
Calculate the cost per unit of a production run of 1,100 neckties that required raw materials costing $3,900 and 150 direct labor hours at a total cost of $1,680.