Haskell Brothers Products Inc. manufactures a liquid product in one department. Due to the nature of the product and the process, units are regularly lost at the beginning of production. Materials and conversion costs are added evenly throughout the process. The following summaries were prepared for the month of January:

Production Summary Units

Started in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... 10,000

Finished and transferred to the stockroom . . . . . . . . . . . . 8,000

In process, end of the month. . . . . . . . . . . . . . . . . . . . . . . . . 1,000

Stage of completion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1/2

Lost in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000

Cost Summary

Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $132,000

Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,000

Factory overhead . . . . . . . . . . . . . . . . . . . . . . . . 20,625

Calculate the unit cost for materials, labor, and factory overhead for January and show the costs of units transferred and in process.