The records of Jordan Company reflect the following data:
Work in process, beginning of the month - 4,500 units; 30% completed at a cost of $16,700 for materials, $7,600 for labor, and $10,400 for overhead.
Production costs for the month - materials - $54,300 labor; - $25,400; overhead - $34,600
Units completed and transferred to finished goods - 18,000
Work in process, end of month - 5,000 units; 40% completed
Calculate the unit cost for the month for materials, labor and factory overhead.