Carmelita Inc. has the following information available: Costs from Beginning Inventory Costs from Current Period Direct materials $4,400 $22,700 Conversion costs 5,400 149,900 At the beginning of the period, there were 500 units in process that were 41% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 4,600 units were started and completed. Ending inventory contained 300 units that were 29% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method. The cost of completing a unit (rounded to the nearest cent) during the current period was