Bell company, a manufacturer of audio systems, started its production in october 2017. for the preceding 3 years, bell had been a retailer of audio systems. after a thorough survey of audio system markets, bell decided to turn its retail store into an audio equipment factory. raw materials cost for an audio system will total $75 per unit. workers on the production lines are on average paid $14 per hour. an audio system usually takes 5 hours to complete. in addition, the rent on the equipment used to assemble audio systems amounts to $5,110 per month. indirect materials cost $5 per system. a supervisor was hired to oversee production; her monthly salary is $3,730.factory janitorial costs are $1,550 monthly. advertising costs for the audio system will be $9,290 per month. the factory building depreciation expense is $6,600 per year. property taxes on the factory building will be $8,760 per year. compute the cost to produce one audio system. (round answer to 2 decimal places, e. g. 15.25.)