During June, Tewkesbury Manufacturing Company incurred the following costs on Job 800 for the manufacture of 200 units of special household gadget:

Cost of production Reworking costs for 10 units

Direct materials P =6,600 Direct materials P =500

Direct labor 8,000 Direct labor 1,600

Overhead (150% of DL) 12,000 Overhead (150% of DL) 2,400

Assuming the rework is attributable to internal failure due to an employee error, the cost per unit is ___________.