Work $in$ Process Account Data for Two Months; Cost $of$ Production Reports inventory $of$ Work $in$ Process$-$Filling $on$ April $1$ and debits $to$ the account during April were $as$ follows:

Bal., $800$ units, $80\%$ completed:

$\begin{array}{cc}\text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{m}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}\text{s}(800\text{\$}5\mathrm{.}80)& \text{\$}4640\\ \text{C}\text{o}\text{n}\text{v}\text{e}\text{r}\text{s}\text{i}\text{o}\text{n}(80080\%\text{\$}2\mathrm{.}40)& 1536\\ \text{F}\text{r}\text{o}\text{m}\text{C}\text{o}\text{o}\text{k}\text{i}\text{n}\text{g}\text{D}\text{e}\text{p}\text{a}\text{r}\text{t}\text{m}\text{e}\text{n}\text{t}18480\text{u}\text{n}\text{i}\text{t}\text{s}& \text{\$}6176\\ \text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}& 27901032\\ \text{F}\text{a}\text{c}\text{t}\text{o}\text{r}\text{y}\text{o}\text{v}\text{e}\text{r}\text{h}\text{e}\text{a}\text{d}& 15024\end{array}$

During April, $800$ units $in$ process $on$ April $1$ were completed, and $of$ the $18,480$ units entering the department, all were completed except $2,100$ units that were $30\%$ completed.

Charges $to$ Work $in$ Process$-$Filling for May were $as$ follows:

$\begin{array}{cc}\text{F}\text{r}\text{o}\text{m}\text{C}\text{o}\text{o}\text{k}\text{i}\text{n}\text{g}\text{D}\text{e}\text{p}\text{a}\text{r}\text{t}\text{m}\text{e}\text{n}\text{t}21300\text{u}\text{n}\text{i}\text{t}\text{s}& \text{\$}129930\\ \text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}& 37470\\ \text{F}\text{a}\text{c}\text{t}\text{o}\text{r}\text{y}\text{o}\text{v}\text{e}\text{r}\text{h}\text{e}\text{a}\text{d}& 20172\end{array}$ Required: process inventory. $Ifan$ amount box does not require $an$ entry, leave $it$ blank. $Ifan$ amount box does not require $an$ entry, leave $it$ blank. Round cost per unit answers $to$ the nearest cent.amount box does not require $an$ entry, leave $it$ blank.