Using job order costing, determine the product unit cost based on the following costs incurred during March: liability insurance, manufacturing, $2,500; rent, sales office, $2,900; depreciation, manufacturing equipment, $6,100; direct materials, $32,650; indirect labor, manufacturing, $3,480; indirect materials, $1, 080; heat, light, and power, manufacturing, $1,910; fire insurance, manufacturing, $2, 600; depreciation, sales equipment, $4,250; rent, manufacturing, $3,850; direct labor, $18,420; manager’s salary, manufacturing, $3,100; president’s salary, $5,800; sales commissions, $8,250; and advertising expense, $2,975. The Inspection Department reported that 48,800 good units were produced during March. Carry your answer to two decimal places.