Klein Sisters Products Inc. manufactures a liquid product in one department. Due to the nature of the product and the process, units are regularly lost at the beginning of production. Materials and conversion costs are added evenly throughout the process. The following summaries were prepared for March: Production Summary: Started in process 12,000 Finished and transferred to the stockroom 9,000 In process, end of the month 2,000 Stage of completion 1/ 2 Lost in process 1,000 Cost Summary: Materials $ 154,000 Labor 48,000 Factory overhead 26,500 Calculate the unit cost for materials, labor, and factory overhead for March and show the costs of units transferred and in process.