Yum Yum Treats manufactures its own brand of pet chew bones. At the end of December 2016, the accounting records showed the following:

Inventories: Beginning: Ending:

Raw Materials $13, 100 $8, 500

Work-In-Process $0 $2, 500

Finished Goods $0 $5, 700

Other Information:

Raw Materials purchases $30, 000

Plant Janitorial Services $800

Sales salaries $5, 000

Delivery costs $1, 800

Sales revenue $105, 000

Utilities for plant $1, 100

Rent on plant $16, 000

Customer service hotline costs $1, 000

Direct labor $18, 000

Yum Yum Treats manufactured 17,600 units of its product in 2016. Compute the companys unit product cost for the year.