Moon Company produces baseball bats and cricket paddles. It has two departments that process all products - Cutting Department and Finishing Department. In Finishing Department, direct materials (DM) are added at the start of the process and conversion costs (CC) are added evenly during the process. Company is using Weighted Average method for the Finishing Department. During July, beginning work in process in the Finishing Department was 80% complete as to conversion. Beginning inventories included $28,000 for transferred-in costs, $12,000 for direct materials, and $25,000 for conversion costs. Ending inventory was 30% complete as to CC. Additional information about the Finishing Department follows: Finishing Beginning work-in-process units 24,000 Units transferred in this period 68,000 Units completed & transferred out 72,000 Ending work-in-process units 20,000 Material costs added $34,000 Conversion costs $68,600 Transferred-in costs $128,400 Compute total cost per unit. Example of Answer: 4.67 or 0.30 or 2.00 (No comma, space, or $ sign)