Sue's Soup Products uses a process costing system with two processing departments: the Mixing and Cooking Department and the Canning Department. Work in process inventories are reduced to zero each month. In March, the Mixing and Cooking Department incurred manufacturing costs of $113,400 to mix 54,000 gallons of soup. The Canning Department incurred manufacturing costs of $9,500. A total of 190,000 cans of soup were transferred to the finished goods warehouse during the month.
Required:
1. The unit cost per can of soup transferred to the finished goods warehouse during March was .