Jewels inc completed two jobs: Job 1 was for 500 necklaces and Job 2 was for 300 bracelets. Direct material costs totaled $100 for each necklace and $75 for each bracelet. Both jobs were worked on in department 1. Necklaces were transferred to department 2 for finishing. Department 1 total conversion cost was $40,000 and total conversion cost in department 2 was $12000. Calculate the total unit cost for each bracelet using operation costing.