Two products P and Q are obtained in a crude form and require processing at a cost of `5 for P and `4 for Q per unit before sale. Assuming a net margin of 25 per cent on cost, their sale prices are fixed at `13.75 and `8.75 per unit respectively. During the period, the joint cost was `88,000 and the outputs were: P, 8,000 units; Q, 6,000 units. Ascertain the joint cost per unit
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