Parker Company uses a job order cost system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labour$-$hours. Last year manufacturing overhead and direct labour$-$hours were estimated at $$50,000$ and $20,000$ hours, respectively, for the year. In June, Job #$461$ was completed. Materials costs on the job totaled $$4,000$ and labour costs totaled $$1,500$ at $$5$ per hour. The Job #$461$ contained $100$ units. Determine the UNIT COST that would appear on the job cost sheet.