Please follow the format of the picture to answer question: Exercise $5-6$

The records of Burris Inc. reflect the following data:

Work in process, beginning of month$2,000$ units one$-$half completed at a cost of $$1,250$ for materials, $$675$ for labor, and $$950$ for overhead.

Production costs for the month$$materials$,$ $$99,150$; labor, $$54,925$; factory overhead, $$75,050.$

Units completed and transferred to stock$38,500.$

Work in process, end of month$3,000$ units, one$-$half completed.

Compute the month$$s unit cost for each element of manufacturing cost and the total per unit cost.