Sandhill Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of $3,900$ units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $$399$ and $$266,$ respectively.

Direct materials

$$9,967$

Direct labor

$23,053$

Utilities

$3,714$

Property taxes

$1,329$

Indirect labor

$5,980$

Supervisory salaries

$2,525$

Maintenance

$1,631$

Depreciation

$3,190$

Calculate variable costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. Exclude mixed costs in the calculation for variable cost per unit. $($Round answers to $2$ decimal places e$.$g$.2\mathrm{.}25.)$

Variable cost per unit $($Exclude variable cost for utilities and maintenance$)$

$