DiDonato Supplies manufactures two versions of presentation remotes: Basic and Laser. Both models go through the same assembly process and are produced in the same plant. The difference between the models is in the additional parts for the laser model as well as the cost of the parts themselves. The following data are available for the year just ended:

	Basic	Laser		Total
Number of units	260,000	50,000		310,000
Parts cost per unit	$16	$25
Other costs:
Direct labor			$	796,000
Indirect materials				189,000
Overhead				859,500
Total			$	1,844,500

Required:

DiDonato uses operations costing and assigns conversion costs based on the number of units assembled. Compute the cost per unit of the Basic and Laser models for the year just ended. (Do not round intermediate calculations. Round "Unit cost" to 2 decimal places.)

	Basic	Laser	Total
Operation cost			$0
Materials cost
Total cost
Number of units
Unit cost