Consider the following data from the Montreal Company for the year 2022:

Sandpaper-Plant	$10,000	Leasing costs - plant	$120,000
Materials handling-Plant	100,000	Amortization- equip.	70,000
Coolants-Plant	7,000	Property taxes - equip.	10,000
Indirect manufacturing labour	86,000	Fire insurance - equip.	5,000
Direct manufacturing labour	680,000	Direct material purchases	980,000
Direct materials, 1/1/2022	120,000	Direct materials 12/31/2022	86,000
Finished goods, 1/1/2022	210,000	Sales	4,000,000
Finished goods, 12/31/2022	400,000	Sales commissions	200,000
WIP, 1/1/2022	30,000	Sales salaries	180,000
WIP, 12/31/2022	20,000	Advertising costs	150,000
Administration costs	250,000

Required

1. What is the unit cost for the direct materials for 2022 assuming direct materials costs are for the production of 1,014,000 units?
2. What is the unit cost for the plant leasing costs for 2022, assuming plant leasing costs are for the production of 1,014,000 units? (Round your answer to 4 decimal places.)
3. What is the unit cost for the direct materials for 2022 assuming direct materials are for the production of 507,000 units?