4. Job B400 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $ 34,800 Direct Labor Hours 1,600 DLH Direct labor wage rate $14 per DLH Number of units completed 4,600 units The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $25 per direct labor-hour. Required: Compute the unit product cost that would appear on the job cost sheet for Job B400