The records of Romano 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.