The records of Reuben, 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.
Calculate the unit cost for the month for materials, labor, and factory overhead.