ay-Zee Company makes an in-car navigation system. Next year, Jay-Zee plans to sell 23,000 units at a price of $350 each. Product costs include: Direct materials $74.00 Direct labor $42.00 Variable overhead $11.00 Total fixed factory overhead $549,200 Variable selling expense is a commission of 6 percent of price; fixed selling and administrative expenses total $97,200. Required: 1. Calculate the sales commission per unit sold. If required, round your answers to the nearest dollar. Use rounded answers in subsequent computations.