Computing unit cost

The records of Rueben, Inc., reflect the following data:

Work in process, beginning of motnth-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, $54,25;factory overhead, $75,050

Units completed and transferred to stock-38,500

Work in process, end of the month- 3,000 units, one-half completed.

Calculate the unit cost for the month for materials, labor, and factory overhead