Irene Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor cost. At the beginning of the year, the company estimated total manufacturing overhead costs at $1,000,000 and total direct labor costs at $820,000. In June, Job 711 was completed. The details of Job 711 are shown below.

Direct materials cost $20,500

Direct labor cost $11,000

Direct labor hours 500 hours

Units of product produced 200 units

How much was the cost per unit of finished product? (Round any percentages to two decimal places and your final answer to the nearest cent.)