6.	Job 412 was one of the many jobs started and completed during the year. The job required $8,700 in direct materials and 35 hours of direct labor time at a total direct labor cost of $9,600. If the job contained four units and the company billed at 70% above the unit product cost on the job cost sheet, what price per unit would have been charged to the customer?

G Check Your Work-ogle Chrome D ezto.mheduration.com/hm.tpx Froya Fabnkker AS of Bergen, Norway, is a smal company that manufactures specialty heavy equipment or use in North Sea oil helds he company uses job-order costing system and spplies manutacturing overhead cost to Jons on 1h? bass ot direct labor-naurs its predetermined overhead rate was hased on a cost tomula hat estimated 374 0 of manufacturing ovemead for an estimated alocation basc o 1,100 direct labor-hours. The olowing trarisacliong look plauc durin the year al purchases arid scrvices wcre acquired on accourit). a Raw materials purchased for use in production, $235,000 b. Raw matenals requisitoned tor use in production (all direct meteriais), $220,000 c utility bils were incurred, $66. Cd0(90% related to tactory operatons and the remainder related to seling and administratve actvities) d Salary and wage costs were incurod $265,000 gr OoD hours irect labor 1,1 Indireci labor Selling and administrative salaries $145, 00D e Maintenance costs were incurred in the tactory, S1 (KIO f Advertising costs were incurred, $143,000 g Depretiation was rocordod ror the year $91,00 180% related to ractory equipment and lhe remainder h. Rental cost incurred on buidings, $116,000 (85% related to factory operations, and the remainder i Manufacturing ovemead cost was applied to jobs, S? k Sales tor the year (all on account) totaled$1 0 CIOo. These goods cost SBxid according to ther joh The balarices in the inventory accounts at the beginning of the year were relaled o selling and adrninislralive equiprienl) related to selling and administrative facilities. Cost at goods manutactured tor the yer, $840 do coet she0 Raw materials Work in process Finished Goods 5 23000 567,000 Required: 1 Prepare jnurnal entnes to record the above data [If no entry is required for a transaction/event, select "No journal entry required in the first account field.) Answer is complete and correct