The records of Reuben, Inc reflect the following:
Work in Process, beginingof month - $2000 units on half completed at cost of $1,250 for mateials, $675 for labor, and $950 for overhead.
Production costs for the month - materials, labor, $54,925; factory overhead, $75,050.
Units completed and transferred to stock - 38,500
Work in process, end of the month for materials, labor, and factory overhead.
Calculate the unit cost for the month for materials, labor, and factory overhead.