please answer the following as soon as possible

1.1.2 nt Complete a process record for March Petite Riviere Vineyard in Nova Scotia has two departments: Fermenting and Packaging. Direct materials are added at the beginning of the fermenting process (grapes) and at the end of the packaging process (bottles). Conversion costs are added evenly throughout each process. Data from the month of March for the Fermenting Department are as follows: Beginning work in process inventory 2,000 litres Started production 6,000 litres Completed and transferred out to packaging 6,500 litres Ending work in process inventory (80% processed) 1,500 litres Beginning work in process inventory ($2,900 of direct materials and $3,000 of conversion costs) $5,900 Costs added during March: Direct materials $10,300 Direct labour $ 2,000 Manufacturing overhead $ 4,100 The cost per material for 1 unit is The total cost per unit is Change the ending work in process inventory conversion from 80% to 70%. What is the new total cost per unit