Michelle is studying the working papers from her client's 2025 income statement because her manager wants her to reconstruct that same income statement without the benefit of first seeing the finished product. She knows the client uses standard costing within its accounting system, but she has to figure out which inventory costing method it uses. The working paper shows the following details No other variances were reported , and the prior year per-unit costs were the same as the 2025 per- unit costs.

Gross margin $4,750

Sales volume 190 units

Budgeted production 220 units

Beginning FG Inventory 29 units

Ending FG Inventory 39 units

Fixed-MOH volume variance (unfavorable) $380

Operating income $640

Sales $15,390

(b)How much did the client capitalize into inventory on a per-unit basis?