Company X uses weighted average method of process costing and presented the following information:

• Direct material 1 (DM1) costs are added at the beginning of the process
• Direct material 2 (DM2) costs are added at 70% stage of production
• Conversion costs (CC) are added evenly during the process
• Inspection point is at 50% stage of production
• Normal spoilage is 10% of all good units that pass the inspection point

The company recorded the following data regarding cost per EUP (cost/EUP)

• cost/EUP DM1 = $12
• cost/EUP DM2 = $10
• cost/EUP CC = $15

What is the total cost of 1 good unit completed?