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:

BasicLaserTotalNumber of units250,00060,000310,000Parts cost per unit$12$25Other costs:Direct labor$744,000Indirect materials190,000Overhead848,500Total$1,782,500

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.