Nathalie Company processes a fluid component up to the split off point where two products, Liquid soap and Conditioner , are produced. The following data was collected for them on 28 th of Febuary.

Sales: Liquid soap 140,500 at $110 per liter Conditioner 91,000at $100 per liter

Direct materials processed: 250,000 liters (242,500 liters of good product)

Production: Liquid soap 147,500 liters

Conditioner 95,000 liters

The cost of purchasing 250,000 liters of direct materials and processing it up to the split off point to yield a total of 242,500 liters of good product was $380,000.

There was no beginning inventory .When using the physical-volume method, what is Liquid soap 's approximate production cost per unit?