John's Assembly Service provided the following data for the assembly department for January $2013$:

Physical Units for January $2013$

Work$-$in$-$process, beginning inventory $($January $1)0$ units

Started during January $600$ units

Completed and transferred out during January $600$ units

Work in process, ending inventory $($January $31)0$ units

Total Costs for January $2013$

Direct material costs added during January $$36,000$

Conversion costs added during January $24,000$

Total assembly department costs added during January $$60,000$

Required: Compute the direct material cost per unit; the conversion cost per unit; and, the total department cost per unit.