Massey Corporation uses a process cost system and the weighted-average cost flow assumption. Production begins in the Fabricating Department where materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. On March 1, the beginning work in process inventory consisted of 20,000 units which were 60% complete and had a cost of $175,000, $145,000 of which were materials costs. During March, the following occurred: Materials added $305,000 Conversion costs incurred $120,000 Units completed and transferred out in March 50,000 Units in ending work in process March 31 (40% complete) 25,000 Calculate the unit cost: