Frozen Products Inc. incurred the following costs during December related to the production of its 100,000 frozen ice cream cone specialtyitems:

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What is the per unit inventory cost allocated to thecompany's frozen ice cream cone specialty items for December? (Round your answer to the nearestcent.)

Requirements:

Food product labor $195,000

Ice cream cone ingredients $335,000

Sales and marketing costs $30,000

Factory overhead $18,000

Normal food spoilage $4,000

Abnormal spoilage $3,000