Springfield Manufacturing produces electronic storage devices, and uses following three part classification for its manufacturing costs: direct manufacturing labour, direct materials, and indirect manufacturing costs. In January, total indirect manufacturing costs for all products were $300 million and were allocated to every product on the basis of direct manufacturing labour costs of each line. Summary data for January for the most popular electronic storage device the Big Bertha was:
                                                     Big Bertha
Direct materials costs                     $9,000,000
Direct manufacturing labour costs    $3,000,000
Indirect manufacturing costs            $8,500,000
Units produced                                      40,000

Required:

find out the manufacturing cost per unit for each product produced in January.