The records of Burris Inc. reflect the following data:
Work in process, beginning of month-2,000 units one-half completed at a cost of $1,250 for materials, $675 for labor, and $950 for overhead.
Production costs for the month-materials, $99,150; labor, $54,925; factory overhead, $75,050.
Units completed and transferred to stock-38,500.
Work in process, end of month-3,000 units, one-half completed.
Compute the month's unit cost for each element of manufacturing cost and the total per unit cost.