Chongo, Co. uses a normal costing system. Factory overhead and direct labor hrs. were estimated at $50,000 and 20,000 hrs., respectively, for 2007. In June 2023, Job #145 was completed. Direct materials used on the job totaled $4000 and direct labor costs totaled $1500, at $5 per hr. At the end of 2007, it was determined that the company worked 24,000 direct labor hrs. for the yr. and incurred $54,000 in actual factory overhead costs.

If job #145 contained 200 units, the cost per unit would be: $ .