$16\mathrm{.}4$ The Production Cost Report

A department has total conversion costs of $$153,300$ and total materials costs of $$250,025.$ If the department has $36,500$ equivalent units of production for materials and $73,000$ equivalent units of production for conversion costs, what is the total manufacturing cost per unit?

$$9\mathrm{.}50$

$$2\mathrm{.}65$

$$8\mathrm{.}95$

$$11\mathrm{.}05$