Presley Plants manufactures custom planters for customers. During June, the company had the following account balances and transactions: Work in process inventory, June 1 $12,200 Work in process inventory, June 30 $11,500 Direct labor incurred $42,800 Factory overhead incurred $31,200 Cost of jobs transferred out $96,900 Direct materials used in production $21,800 Factory overhead applied $31,600 Direct materials purchased $20,500 The company produced 1,200 planters during June. 

What is the cost of each unit produced during June?