Answer the following question using the information below:

Jason Novelty Company produces a specialty item. Management has provided the following information:

Actual sales	160,000	units
Budgeted production	100,000	units
Selling price	$43	per unit
Direct material costs	$9	per unit
Variable manufacturing overhead	$4	per unit
Variable administrative costs	$6	per unit
Fixed manufacturing overhead	$6	per unit

What is the cost per unit if throughput costing is used?