The records of Stone Inc. reflect the following data:
Work in process, beginning of month—4,000 units one-fourth completed at a cost of $2,500 for materials, $1,400 for labor, and $1,800 for overhead.
Production costs for the month—materials, $130,000; labor, $70,000; and factory overhead, $82,000.
Units completed and transferred to stock—45,000.
Work in process, end of month—5,000 units, one-half 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.)