Mario Ltd has incurred the following costs in relation to a unit of inventory.Raw materials N$ 1.50

Import duties N$ 0.40

Direct labour N$ 0.50

Suncontracted labour costs N$ 0.80

Refundable sales tax N$0.20

Storage costs N$0.05

Production O/H per unit N$0.25

Scrapping costs N$0.20

There was a problem with the batch of items produced, so abnormal wastage costs of $0.10 per unit have also been incurred by Mari Ltd.

1. What is the per unit value of this inventory in Mario's Financial statements?