Problem $10-74($Static$)$ Assigning Capacity Costs $($LO $10-6)$

Located in a small town in upstate New York, Terry's Bakery operates a facility that makes pies for retail sale. The facility has the capacity to make $36,000$ pies annually. The plant has only two customers, Panama Food Mart and East Street Coffee. Annual orders for Panama total $18,000$ pies, and annual orders for East Street total $9,000$ pies. Terry's makes the pies fresh every day and carries no inventory. It also ensure that the customers only sell freshly made pies as well. Variable manufacturing costs are $$4\mathrm{.}20$ per pie, and annual fixed manufacturing costs are $$97,200.$

Required:

What cost per pie should the cost system report?

Note: Round your answers to $2$ decimal places.