Process Costing, Service Organization

A local barbershop cuts the hair of 1,400 customers per month. The clients are men, and the barbers offer no special styling. During the month of May, 1,400 customers were serviced. The cost of haircuts includes the following:

Direct labor	$10,600
Direct materials	1,200
Overhead	2,200
Total	$14,000

Required:

Calculate the cost per haircut. $per haircut