Just need help with the one number I got wrong

Work in Process Account Data for Two Months; Cost of Production Reports Pittsburgh Aluminum Company uses a process cost system to record the costs of manufacturing rolled aluminum, which consists of the smelting and rolling processes. Materials are entered from smelting at the beginning of the rolling process. The inventory of Work in Process-Rolling on September 1 and debits to the account during September were as follows: Bal., 2,600 units, 14 completed: Direct materials (2,600 x $15.50) $40,300 Conversion (2,600 x 14 x $8.50) 5,525 $45,825 From Smelting Department, 28,900 units 462,400 Direct labor 158,920 101,402 Factory overhead During September, 2,600 units in process on September 1 were completed, and of the 28,900 units entering the department, all were completed except 2,900 units that were 4/5 completed. Charges to Work in Process-Rolling for October were as follows: From Smelting Department, 31,000 units Direct labor $511,500 162,850 104,494 Factory overhead During October, the units in process at the beginning of the month were completed, and of the 31,000 units entering the department, all were completed except 2,000 units that were 2/5 completed. Required: If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended September 30 Whole Units Equivalent Units Units Units charged to production: Inventory in process, September 1 2,600 Received from Smelting Department 28,900 Total units accounted for by the Rolling Department 31,500 Units to be assigned costs: Inventory in process, September 1 2,600 Started and completed in September 26,000 Transferred to finished goods in September 28,600 Inventory in process, September 30 Total units to be assigned costs 2,600 X 31,500 Direct Materials (a) 26,000 26,000 2,900 28,900 Conversion (a) 1,950 26,000 27,950 2,320 30,270