Amarillo Adhesives Inc. has two production departments. The nature of the process is such that no units remain in process in Finishing at the end of the period. During the period, 15,000 units with a cost of $25,000 were transferred from Immersion to Finishing. Finishing incurred costs of $6,000 for materials, $9,000 for labor, and $12,000 for factory overhead, and finished 15,000 units during the month.

a. Determine the unit cost for the month in Finishing.

b. Determine the unit cost of the products transferred to finished goods. (Round to the nearest cent.)