A company manufactures good quality sweaters. The company uses a job$-$order costing system. During

March, the following costs were incurred on Job BJ $12$: direct materials $$13,700$ and direct labor $$6,200.$ In

addition, selling and shipping costs of $$7,000$ were incurred on the job. Manufacturing overhead was

applied at the rate of $$25$ per machine$-$hour and Job BJ $12$ required $800$ machine$-$hours. If Job BJ $12$

consisted of $7,000$ sweaters, the Cost of Goods Sold per sweater was:

a$.$ $$5\mathrm{.}70$

b$.$ $$6\mathrm{.}00$

c$.$ $$6\mathrm{.}50$

d$.$ $$5\mathrm{.}50$