Company X  uses process costing and weigthed average method. There is no spoilage. Direct material 1 is added at the start of the process, DM 2 is added when the units are 60% complete, DM 3 is added evenly between 20% and 60% of the process and Conversion costs (CC) are added evenly during the process. Company X presented the following information related to the cost per EUP:

• DM 1 = $9
• DM 2 = $10
• DM 3 = $10
• CC = $5

Compute the cost of 1 unit of EWIP inventory (50% complete for coversion costs)