Facts Phyllis Corporation has two production departments: assembly and finishing. The company has been using a plant-wide predetermined overhead rate based on direct labor hours. The following estimates were made for the current year: Phyllis started and completed job \#8675 during the year. The job-order cost sheet indicated the following: A total of 1,500 units were produced on job \#8675. Problem Assume that Phyllis uses separate departmental overhead rates based on direct labor hours for assembly and machine hours for finishing. Calculate the unit cost for each of the 1,500 units produced by job \#8675. (Enter your answer with two decimal places.)