Orinder Company provided the following information for the last calendar year: Beginning inventory: Direct materials$19,300 Work in process41,200Ending inventory: Direct materials$16,000 Wor

Orinder Company provided the following information for the last calendar year:

Beginning inventory:    Direct materials$19,300   Work in process41,200Ending inventory:    Direct materials$16,000   Work in process30,600

During the year, direct materials purchases amounted to $275,800, direct labor cost was $153,000, and overhead cost was $267,300. There were 25,000 units produced. Unit manufacturing cost (rounded to the nearest cent) is