The Dorben Co$.$ uses a standard hour plan with a base wage of $$9\mathrm{.}00/$hour$.$ It hires an IE consultant

to plan a batch production run of $300$ units. This consultant has a worker on the line produce two

units. The first takes $10$ minutes and the second $9\mathrm{.}7$ minutes.

What is the unit cost for the first unit made?