Valutech Manufacting uses job order costing for its production of MP3 players. The cost incurred for the current year for the production of the MP3 players totaled $12,000 of materials, $6,000 of direct labor costs, and $4,000 of manufacturing overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on hand at the end of any year. Beginning work in process totaled $10,000, and the ending balance is $6,000. During the year the company completed production for 400 MP3 players. What is the cost per unit for each MP3 player?