Sassy Shoes purchased 400 pairs of shoes from Shoe Discounters for $3,600. In addition to the purchase price, Sassy paid workers $200 to unpack and display the shoes. Sassy returned 40 pairs were severely damaged during shipping to the vendor (note: the vendor paid the shipping costs to return the items). The shoes were shipped FOB shipping point with freight charges amounting to $400. Sassy also hired a new sales person to sell the shoes for a salary of $250 per week plus commissions. Based on the information provided, calculate the per-unit cost of the shoes.