$"$In a long$-$running high$-$production operation, the starting work material cost $=$$$\frac{0\mathrm{.}65}{p}c,$ and cycle time $=1\mathrm{.}28$min. Equipment cost rate $=$$$\frac{44\mathrm{.}00}{h}r,$ and labor cost rate $=$$$\frac{28\mathrm{.}00}{h}r.$ Both rates include overhead costs. Tooling cost $=$$$\frac{0\mathrm{.}05}{?}$ pc$.$ Availability of the production machine $=95\%,$ and the scrap rate $=4\%.$ Determine the finished part cost in $\frac{\text{\$}}{p}c."$