Refer to the following information about the Finishing Department in the Davidson Factory for the month of June. Davidson Factory uses the weighted-average method of inventory costing.

Beginning Work in Process inventory:

Physical units... 5,000 units

% complete for materials. 70%

% complete for labor and overhead. 25%

Materials cost from May.. $7,350

Labor and overhead cost from May. $3,125

Product started and completed:

Physical units 40,000 units

Ending Work in Process inventory:

Physical units.... 4,000 units

% complete for materials. 40%

% complete for labor and overhead. 10%

Manufacturing costs for June:

Materials $96,975

Labor and overhead... $79,470

Compute the equivalent cost per unit for direct materials, direct labor and overhead for June.