The accounting records of NuTronics, Inc., include the following information for the year ended December 31, 2015. Dec. 31 $24,000 $20,000 Jan. 1 Inventory of materials Inventory of work in process Direct materials used Direct labor Selling expenses General and administrative 8,000 90,000 210,000 70,000 12,000 140,000 expenses Overhead is assigned to production at $192,000. NuTronics, Inc. Schedule of the Cost of Finished Goods Manufactured For the Year Ended December 31, 2015 Manufacturing costs assigned to production Total manufacturing costs Total cost of all goods in process during the year Cost of finished goods manufactured b. Assume that the company manufactures a single product and that 20,000 units were completed during the year. What is the average per-unit cost of manufacturing this product? (Round your answer to 2 decimal places.) Average cost per-unit