Nutronics Company: 31 Jan.

  Dec. 31                          Jan. 1

         Inventory of materials                        $24,000                                20,000

         Inventory of work in process              8,000                                12,000

         Finished goods                                    90,000                                80,000

          Direct materials    used                    210,000

          Direct labor                                         110,000

          Sellling Expenses                                170,000

          G & A                                                  140,000

      Overhead assigned to production:  $192,000

Using the same accounting records of NuTronics above:

What is the per unit cost of manufacturing the product for 20,000 units that were completed during the year?