In related production, two products will be created. Item X which can be sold at a break point for $ 3.87 per unit and item Y which can be sold at a break point for $4.45 per unit. The common cost of this production in the last month was $ 3791 for 480 per unit of X and 753 per unit of Y. Product X can continue to be produced, for a special cost of $ 450 for 480 units, but then each unit of X can be sold for $9.33. Product Y can also continue to be produced, for a special cost of $ 1257 for 753 units, in which case each unit of Y can be sold for $ 11.04. Based on the sales value in the breakdown item, the common production cost per unit of Y was allocated in the last months?