Process Costing, Service Organization

A local barbershop cuts the hair of 1,500 customers per month. The clients are men, and the barbers offer no special styling. During the month of May, 1,500 customers were serviced. The cost of haircuts includes the following:

Direct labor	$18,900
Direct materials	1,300
Overhead	2,300
Total	$22,500

Required:

Calculate the cost per haircut. $_______per haircut