3 10 Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during July-Job Y and Job Z The company uses a plantwide predetermined overhead rate based on direct labor hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z Estimated total fixed manufacturing overhead $ 13,000 Estimated variable manufacturing overhead per direct labor-hour 01.00 Estimated total direct labor hours to be worked 2,000 Total actual manufacturing overhead costs incurred $ 12,000 Job Y Job Direct materials 13,000 $0,200 Direct labor cost $ 21,000 $7,500 Actual direct labor hours worked 1,400 500 Assuming Job Z contains 200 units and that the company applies a mark of 55% when establishing its seting prices, the price per unit that it would choose for job is closest to Minute choice SON 57304