Consider the data from the Montreal Company for the year,

Sandpaperplant $10,000

Materialshandlingplant 100,000

Coolantsplant 7,000

Indirect manufacturing labour86,000

Direct manufacturing labour680,000

Direct materials, 1/1/2022 120,000

Finished goods,1/1/2022 210,000

Finished goods, 12/31/2022 400,000

WIP, 1/1/2022 30,000

WIP, 12/31/2022 20,000

Administration costs 250,000

Leasingcostsplant $120,000

Amortizationequipment 70,000

Propertytaxesequipment 10,000

Fireinsuranceequipment 5,000

Direct material purchases 980,000

Direct materials 12/31/2022 86,000

Sales 4,000,000

Sales commissions 200,000

Sales salaries 180,000

Advertising costs 150,000

What is the unit cost for the direct materials for

2022 assuming direct materials are for the production of 507,000 units? Round to the nearest cent.