Job 827 was recently completed. The following data have been recorded on its job cost sheet:
|
Direct materials |
61,050 |
|
Direct labor hours |
1,332 labor hours |
|
Direct labor wage rate |
1,332 labor hours |
|
Machine Hours |
1,480 machine hours |
|
Number of units completed |
3,700 units |
The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13 per machine-hour.
Compute the unit product cost that would appear on the job cost sheet for this job.