The November production of MVP's Minnesota Division consisted of batch P25 (3,600 professional basketballs) and batch S33 (6,000 scholastic basketballs). Each batch was started and finished during November, and there was no beginning or ending work in process. Costs incurred were as follows: Direct Material: Batch P25, $115,200, including $9,000 for packaging material; batch S33, $91,500. Conversion Costs: Preparation Department, predetermined rate of $5.00 per unit; Finishing Department, predetermined rate of $4.00 per unit, Packaging Department, predetermined rate of $0.40 per unit. (Only the professional balls are packaged.) 2. Compute the November product cost for each type of basketball. Note: Round your answers to 2 decimal places.