8. During February, Alexander, Inc., worked on two jobs with the following data: Job 12 Job 13 Units in each order 100 units Units sold 100 units Materials requisitioned $2,480 200 units - $ 1,970 Direct labor hours Direct labor cost 820 hrs. $12,300 1,166 hrs. $17,490 Overhead is assigned on the basis of direct labor hours at a rate of $12. During February, Job 12 was completed and transferred to finished goods. Job 13 is the only unfinished job at the end of the month. Calculate the per-unit cost of Job 12.