Sheffield Ltd. purchases units of wood frames that have manufacturer's volume rebates from Bramble Inc. The rebate requires Sheffield to purchase a minimum number of units in a calendar year. The initial unit cost of each wood frame is $3.00 before any rebate. If more than 4,060 units are purchased the rebate is $0.75 per unit for all units purchased beyond the base amount of 4.060 units. Sheffield Ltd. has a June 30 fiscal year end. By June 30, 2020, Sheffield had purchased 3,180 wood frames for the six-month period from January 1, 2020, to June 30, 2020. Sheffield estimates that an additional 3.180 wood frames will be purchased from July 1, 2020, to December 31, 2020. Sheffield's management is very confident that this estimate will be confirmed by future purchases from Bramble. Calculate the amount of any rebate that Sheffield should accrue at June 30, 2020, assuming the rebate cannot be cancelled by Bramble. (Round answer to 2 decimal places, e.g. 52.75.) Accrued rebate receivable $ 1725 Calculate the unit cost that Sheffield should use in the costing of wood frames, using the perpetual inventory system. (Round answer to 4 decimal places, eg. 52.1212.) Per unit cost $ 2.82