E$5-3$ Computing unit cost

Comacho Chemical Co$.$ recorded costs for the month of $$18,900$ for materials, $$44,100$ for labor, and $$26,250$ for factory overhead. There was no beginning work in process, $8,000$ units were finished, and $3,000$ units were in process at the end of the period, two$-$thirds completed. Compute the month's unit cost for each element of manufacturing cost and the total per unit cost. $($Round unit costs to three decimal places.$)$

Exercise $5-3$

$\backslash$table$[[$Cost Element,$\backslash$table$[[$Production$],[$Cost$]],\backslash$table$[[$Unit$],[$Output$*]],$Unit Cost$],[$Materials$,,,],[$Labor$,,,],[$Factory overhead,,,$],[$Total$,,,]]$

Units completed and transferred

$3,000$ units in process, two$-$thirds completed

Unit output for the month

$$

$$