University Hospital employs ten full-time coding professionals. Use the information in the table that follows to determine the individual salary per year, the unit cost of coding for each employee, and the total unit cost for the coding department. Use 7.5 hours per day as a productive workday. Use an Excel spreadsheet to calculate the unit cost for each coding professional. Round unit cost to whole cents.

Coding Professional	Salary	Records Coded per Hour	Salary per Year	Unit Cost
A	$15.00	4	$31,200
B	$15.45	5	$32,136
C	$15.10	4	$31,408
D	$16.79	6	$34,923
E	$18.22	6	$37,898
F	$22.65	6	$47,112
G	$16.03	6	$33,342
H	$16.85	6	$35,048
I	$21.76	8	$45,261
J	$17.34	6	$36,067
Total			$364,395