15. Job #158 - an order of 500 watches at Blue Stone Incorporated - was recently completed Blue Stone pays a direct labor wage of $30 per hour (which includes benefit costs). Further, Blue Stone estimates manufacturing overhead to be $50,000 for the year, and to be driven by 10,000 machine hours. The following data were recorded on Job #158's job cost sheet: Direct materials $3,500 Direct labor hours used 80 hours Machine hours used 90 hours What is the per unit cost for Job #158