XYZ Company is a producer of lumber. A single production process yields lumber as the main product and wood chips (used for landscaping) as a byproduct. During June, XYZ processed 10,000 trees. Processing the 10,000 trees cost $440,000. Both products are fully processed by the split- off point, and there are no separable costs. Lumber is measured in board feet (BF). Wood Chips are measured in pounds. Production and sales data for June are as follows: Production Main Product-Lumber 50,000 BF Byproduct-Wood Chips 11,000 pounds Sales Selling Price 32,400 BF 9,250 pounds $12.50 per BF $2.00 per pound For the indicated method, calculate the inventoriable cost per unit for lumber and for wood chips. Round responses to two (2) decimal places (e.g., 1.80 or 2.25). Enter "0.00" if you believe an answer is zero.