Ferdon Watches, Inc., makes four models of watches, Gag Gift Commuter, Sport, four departments: Assembly, Polishing. Special Finishing, and Packaging. All four models are started in Assembly where all material is assembled. The Gag-Gift is transferred to Packaging, where it is packaged and transferred to finished goods inventory. The Commuter and Sport are assembled, then transferred to Polishing. Once the polishing process is completed, they are transferred to Packaging and then finished goods. The Retirement model is assembled and then transferred to Special Finishing, and then Packaging. When 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 Gag-Gift Sport Retirement (8,800 units) (13,300 units) (20.600 units) (5,800 units) Materials $ 535,400 $ 22,000 $138,000 $288,400 $ 87,000 Conversion costs: $ 196,000 Polishing 103,200 Special Finishing Packaging 147,000 Total conversion costs 5504,200 Commuter Total Assembly 58,000 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.) Cost Per Unit $ 250 Gag Git Commuter Sport Batman