On January 15, Frazier Company received merchandise for resale from its normal supplier. The invoice price was $5,000 with terms of 5/10, n/30 for 100 units of Part #345. The invoice was paid on January 19. Freight costs were $200 and the company paid $120 of interest on a loan to buy the inventory. What is the unit cost that should be recorded for each of the 100 units of Part # 345?