Comacho Chemical Co. recorded costs for the month of $18,900 for materials, $44,100 for labor, and $26,250

Question:

Comacho Chemical Co. recorded costs for the month of $18,900 for materials, $44,100 for labor, and $26,250 for factory overhead.
There was no beginning work in process, 8,000 units were finished, and 3,000 units were in process at the end of the period, two-thirds completed. Compute the month's unit cost for each element of manufacturing cost and the total per unit cost. (Round unit costs to three decimal places.)