5. Product unit costs computed. Job 24-A: July beginning balance July costs: Direct labor 960 Overhead (130%) 1,248 Total cost Product unit cost: $6,771 / 1,200 pairs = $5.64 Job 24-C: July beginning balance July costs: Direct labor 1,610 Overhead (130%) 2,093 Total cost Product unit cost: / 950 shirts =