he Sugarfreak Cupcake Company sells gourmet cupcakes to wholesale customers. Its baking facility has the capacity to produce 900,000 cupcakes each month. Current production and sales are 600,000 cupcakes per month. The company charges $3.50 per cupcake. Cost information for the current activity level is as follows:

Total variable cost that varies with number of units produced

Direct materials $540,000

Direct labour $510,000

Total variable costs that vary with number of batches

(20 batches @ $6,500 batch) $130,000

Fixed manufacturing costs $640,000

Fixed marketing costs $140,000

What full product cost per unit would Sugarfreak Cupcake Company report for the period?