The Charles Company specializes in manufacturing bird houses. The company has a large number of orders to keep the factory production at 10,000 per month.

Charles's ' monthly manufacturing costs and other expense data are as follows:

Rent on factory equipment$6,000

Advertising for the bird houses ......8,000

Insurance on factory building.2,000

Raw materials24,000

Supplies for the general office500

Wages for assembly line workers..39,700

Depreciation on office equipment......800

Miscellaneous factory materials....400

Companys presidents salary.....2,700

Utility costs for the factory900

Maintenance costs for the factory..400

Factory supervisors salary.1,500

Sales commissions..3,700

Depreciation on factory building...900

Instructions: Using the above data, if the company manufactured 10,000 bird houses during the month, what was the unit cost to manufacture a single bird house?