Computing Unit Cost
The records of Ramey 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; 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.)

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