Winfield Co. has 1,000 units in process in Forming at the beginning of the month with a transferred cost of $21,200 from Blanking. During the month, 5,000 units with a total cost of $100,000 are received from Blanking; 4,000 units are finished and transferred to Finishing; and 2,000 units are in process in Forming at the end of the month, one-half completed.

Required:

Compute the adjusted unit cost from the prior department in the Forming Department. (Round the unit cost to three decimal places.)