Sportway Inc. produces high$-$quality tennis racquets and golf clubs using a patented forming process and high$-$quality hand$-$finishing. Products move through two production departments: Forming and Finishing. The company uses departmental overhead rates to allocate overhead costs. Overhead is allocated based on machine$-$hours in Forming and direct labour cost in Finishing. Information related to costs for last year is provided below:

$\backslash$table$[[,\backslash$table$[[$Tennis$],[$Racquets$]],\backslash$table$[[$Golf$],[$Clubs$]],],[$Annual production and sales $($units$),6,800,10,700,],[$Direct materials cost per unit,$$5\mathrm{.}10,$$$,4\mathrm{.}20],[$Direct labour cost per unit:,,,$],[$Forming Department,$$\mathrm{.}00,$$$,6\mathrm{.}50],[$Finishing Department,$6\mathrm{.}00,$$$,7\mathrm{.}00],[$Machine$-$hours per unit,,$0\mathrm{.}25,0\mathrm{.}25],[$Forming Department,$0\mathrm{.}00,0\mathrm{.}50,],[$Finishing Department,,,$]]$

In addition, the firm budgets manufacturing overhead at $$62,750$ in the Forming Department and $$64,500$ in the Finishing Department.

Determine the total cost per unit of tennis racquets and golf clubs.