Sandhill Manufacturing Ltd$.$ has the following cost and production data for the month of Novernber. Conversion costs are incurred uniformaly throughout the process.

$\backslash$table$[[$Units in beginning work in process,$19,300],[$Units started into production,$105,000],[$Units completed and transferred,$94,400],[$Units in ending work in process,$29,900]]$

The ending inventory was $40\%$ complete for conversion costs. Materials are added at the beginning of the process.

Costs pertaining to the month of November are as follows:

$($a$)$

$($b$)$

Determine the unit production costs. $($Round unit costs to $3$ decimal places, e$.$g $15\mathrm{.}251.)$