Computing Unit Cost The records of Romano, Inc. reflect the following data: Work in process, beginning of month-2,000 units one-half completed at a cost of $1,250 for materials, $675 for labor, and $950 for overhead. Production costs for the month-materials, $99,150; labor, $54,925; factory overhead, $75,050. Units completed and transferred to stock-38,500. Work in process, end of month-3,000 units, one-half completed. Compute the months unit cost for each element of manufacturing cost and the total per unit cost