2. 3G Company uses a job-order costing system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor-hours. Last year manufacturing overhead and direct labor-hours were estimated at $30,000 and 10,000 hours, respectively, for the year. In June, Job #461 was completed. Materials costs on the job totaled $5,000 and labor costs totaled $2,000 at $10 per hour.

Required: Job #461 contained 100 units. Determine the unit product cost of Job #461.