Department Y had the following equivalent unit product costs, computed under Weighted Average method:

• Direct Materials = $1,0
• Conversion costs = $2,5
• Transferred in costs= $6

Direct Materials are introduced at the end of the process in this department. There are 4002 units (40% complete as to conversion costs) in EWIP. The normal spoilage rate is 1,6% and total spoilage was 5,6%

How much is the cost of each completed unit?