Sheridan Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 17,300 Units started into production 100,400 Units completed and transferred 94,500 Units in ending work in process 23,200 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Direct materials $66,900 Direct labour 19,600 Manufacturing overhead 13,800 Costs incurred during April include: Direct materials $582,320 Direct labour 199,600 Manufacturing overhead 360,800 Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, eg. 15.256.) Unit Production Costs Materials Conversion costs: Total