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Driggers Inc. would like you to figure out their cost per unit for the units produced last month. All units were completed during the period.

Information for recent month:
Raw materials Inventory, beginning balance \$15,000
Work-In-Process Inventory, beginning balance \$26,000
Finished Goods Inventory, beginning balance \$30,000
Purchases of raw materials \$300,000
Raw materials Inventory, ending balance \$6,000
Factory occupancy costs \$45,000
Direct labor payroll \$100,000
Indirect materials used \$10,000
Other manufacturing overhead \$56,000
units produced 10,000
units sold 9,000
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