Madison Inc. uses job costing for its new line of sewing machines. Cost incurred for production during 2012 totaled $18,000 of materials, $9,000 of direct labor costs, and $6,000 of applied manufacturing overhead. The company ships all products as soon as they are completed, resulting in no finished goods inventory on hand at the end of any year. The beginning work in process was $15,000 and the ending balance is $9,000. During the year, the company completed 20 machines. 

How much is the cost per machine?