=+During the first half of the year, the university had two separate executive education classes. The job cost sheets for the two separate jobs indicated the following information:

Job 201 April 12 Cost per Unit Units Job Cost Direct materials:

Wood $32.00/unit 60 units $ 1,920 Brass 24.00/unit 60 units 1,440 Engraving labor 60.00/hr. 20 hrs. 1,200 Assembly labor 45.00/hr. 10 hrs. 450 Factory overhead 35.00/hr. 30 hrs. 1,050 ________

$ 6,060