Ferdon watches Ferdon Watches, Inc., makes four models of watches, Gag$-$Gift, Commuter, Sport, and Retirement. Ferdon manufactures the watches in four departments: Assembly, Polishing, Special Finishing, and Packaging. All four models are started in Assembly where all material is and Sport are assembled, then transferred to Polishing. Once the polishing process is completed, they are transfered to Packing and then finished goods. The Retirement model is assembled and then transferred to Special Finishing, and then Packing packaged, it is transferred to finished goods. Data for October are shown in the following table. Conversion costs are allocated based on the number of units processed in each department. Required: b$.$ What is the cost per unit transferred to finished goods inventory for each of the four watches in October? $($Round "Cost Per Unit" to $2$ decimal places.$)$