1. London Ceramics makes custom ceramic tiles. During March, the company started and finished Job #266. Job #266 consists of 2,500 tiles; each tile sells for $10.00. The company's records show the following direct materials were requisitioned for Job #266.

Basic terra cotta tiles: 2,500 units

Specialty paint: 5 quarts

High gloss glaze: 4 quarts

Labor time records show the following employees worked on Job #266:

Alice Cooper: 18 hours

Matthew Kline: 20 hours

London Ceramics allocates manufacturing overhead at a rate of $27 per direct labor hour.

A) Complete Job #266's job cost record below to calculate the unit cost of the job.

Job cost per unit =

Manufacturing Cost Information	Cost Detail	Cost Total
Direct Materials:
Basic Terra Cotta Tiles	$4.00 per unit	10,000.00
Specialty Paint	$7.00 per quart	35.00
High gloss glaze	$12.00 per quart	48.00
Total Direct Materials Cost
Direct Labor:
Cooper	$25 per hour	450
Kline	$15 per hour	300
Total Direct Labor
Manufacturing Overhead
Total Job Cost	DM+DL+MOH
Number of Units
Job Cost per Unit

B) What is the gross profit per tile on Job #266?