Davidson Production provides the following information on the year 2012: 
During the year, Davidson produced 71,020 units of product. What was the unit product cost (cost to make each unit) ?
(Please round to the nearest cent.)
Definitions:
Broca's Area
A region in the frontal lobe of the dominant hemisphere of the brain, associated with the production of speech.
Spinal Tap
A medical procedure involving the extraction of cerebrospinal fluid from the spinal canal for diagnostic or treatment purposes.
Cerebrospinal Fluid
A clear, colorless body fluid found in the brain and spinal cord, which acts as a cushion protecting the central nervous system.
Subarachnoid Space
The subarachnoid space is a cavity filled with cerebrospinal fluid (CSF) located between the arachnoid membrane and the pia mater surrounding the brain and spinal cord, serving as a cushioning layer.
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