10. Workhorse Refrigeration uses job order costing for its line of dual zone wine refrigerators. The cost incurred for production during 2022 totaled $18,000 of materials, $9,000 of direct labor costs, and $6,000 of manufacturing overhead applied. The company ships the refrigerators as soon as they are completed which results in no finished goods inventory on hand at the end of any year. Beginning Work in Process inventory totaled $15,000, and the ending balance is $9,000. During the year, the company completed 25 refrigerators. What is the cost per refrigerator? O $1,320 $1,920 O $1,560 O $1,080