CoCo Cookies, a company that makes and sells chocolate chip cookie cakes, wants to know its product cost for the month of March. Overhead is assigned based on direct labor hours. The company estimates that overhead for the year will be $55,000 and 13,750 direct labor hours would be worked. At the beginning of March there are no beginning inventory balances except for raw materials which had a $1,000 beginning balance.

In March CoCo Cookies had the following information:

- Made 5,200 cookie cakes and sold 5,000 cakes. The cakes were sold for $12 each.

- Bought $6,000 worth of materials and used $5,600 of direct materials

- Direct labor worked for 1,100 hours at an average rate of $16 per hour

What is the per-unit product cost?