Leonard, Inc., which uses a volume$-$based cost system, produces cat condos that sell for $$89$ each. Direct materials cost $$12$ per unit, and direct labor costs $$17$ per unit.

Manufacturing overhead is applied at a rate of $160\%$ of direct labor cost.

Nonmanufacturing costs are $$21$ per unit.

What is the cost of goods sold per unit for the cat condos? $($Round your answer nearest whole dollar.$)$