International Electronics manufactures microchips in large quantities. Each micorchip undergoes assembly and testing. The total assembly cost during January 2019 were:

1. direct materials used $ 600,000

2. Conversion costs $ 700,000

Total manufacturing costs $ 1,300,000

Assume there was no beginning inventory on January, st, 2019. During January 15,000 microchips were placed into production and 10,000 were fully completed , end of January 2019, the remaining 5,000 chips 505 completed as to conversion costs and 100% completed as to direct materials. What is the unit production cost an an assembled microchip end of January 2019 ? Provide details of your computation