Peregrin Pastries utilizes process costing, and has three unique phases for their products $($Phase A$,$ B$,$ and C$).$ At the end of the period, $14,000$ physical units had been worked on in Phase B$.$ The equivalent units were $12,800.$ The following costs were incurred in Phase B for the period:

Costs transferred from Phase A $$10,200$

Direct materials used $$4,900$

Direct labor

$$6,200$

Applied manufacturing overhead $$7,850$

What is the cost per unit after completing Phase B$?$ Please round your answer to two decimal places.