2. Garrett Toy Company incurred the following costs to produce job number TB78, which consisted of 1,000 teddy bears. Direct Materials: April 1 Requisition #101-400 yards of fabric at $0.80 per yard April 5 Requisition #108-500 cubic feet of stuffing at $0.30 per cubic foot Direct Labor From employee time cards from April 1-8-500 hours at $12 per hour Manufacturing Overhead: Applied on the basis of direct labor hours at $2.00 per hour On April 30, 700 of the bears were shipped to a local toy store. Prepare a job order cost sheet and determine the cost per unit for job TB78