,4 Computation of Product Unit Cost E12A. the compan data for each order are as follows. Dude Corporation manufactures specialty lines of men's apparel. During Februa y worked on three special orders: B-2, B-3, and B-4. Cost and prod Job B-2 Job B-3 Job B-4 Direct materials: Fabric Q Fabric Z Fabric YB Direct labor: $1,000 2,000 5,000 $1,800 2,200 6,000 $17,600 3,400 2,000 Garment maker Layout Packaging 4,500 2,500 3,000 8,000 7,000 5,000 10,200 9,800 5,000 Overhead: ( 1 50% of direct labor costs) Number of units produced 500 1,200 500