Bellfront Company produces door stoppers. August production costs are below:
Door Stoppers produced 77,000
Direct material (variable) __________$20000
Direct labor (variable)_____________40000
Supplies (variable)_______________20000
Supervision (fixed)_______________26100
Depreciation (fixed)______________20700
Other (fixed)____________________3000
In September, Bellfront expects to produce 100,000 door stoppers. Assuming no structural changes, What is Bellfront's production cost per door stopper for September?