Unit Cost
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54 cents.
In general accounting practice, transportation (shipping) costs are allocated to specific items in a multi-item order by the relative cost of each item. Example: A 2-item order totals $100 (say, $60 for one item and $40 for the other), and the shipping cost is $10. The shipping cost for the $60 item is $60/$100*$10 = $6, and the shipping cost for the $40 item is $4.
The price of a single item will vary depending on the item, and half the value of two items. The amount of the item will be one because it is a single item. If there are two single items the amount will be doubled and will be worth twice the amount of a single item. In most cases if not all, a single item is worth about one third of the price of three items even if you buy one and get one free. If you get two for the price of one the single item amount will be two but the price will be one.
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When one of the discounts is an absolute discount (10 cents) and the other is relative (20%), it is not posible to give an answer without knowing the starting price.