knappert corporation makes one product and has provided the following information: each unit of finished goods requires 3 pounds of raw materials. the raw materials cost $5.00 per pound. the direct labor wage rate is $24.00 per hour. each unit of finished goods requires 2.8 direct labor-hours. manufacturing overhead is entirely variable and is $11.00 per direct labor-hour. the variable selling and administrative expense per unit sold is $3.80. the fixed selling and administrative expense per month is $50,000. the unit product cost is closest to: