13) Athletics, Inc. completed Job No. C04 during 2015. The job cost sheet listed the following: Direct materials Direct labor Manufacturing overhead applied Units produced $110,000 $60,000 $40,000 3,000 units Re-cap: 1,800 units 1,200 units 3,000 units Units sold Finished goods on hand Units produced a) What is the per-unit cost to manufacture one unit? b) How much is the cost of the 1,200 units of finished goods on hand from this job?