Computing unit cost LO₄ Bayonne Manufacturing Co. recorded costs for the month of $18,900 for materials, $44, 1 00 for labor, and $26,250 for factory overhead. There was no beginning work in process, 8,000 units were finished, and 3,000 units were in process at the end of the period, one-third completed. Compute the month's unit cost for each element of manufacturing cost and the total per unit cost.