A firm produces several product lines through semi-customized orders.

Activity	Budgeted cost pool	Activity driver	Budgeted activity driver
Molding	$200,000	Machine hours	4,000 machine hours
Assembly	$2,200,000	Direct labor hours	5,500 direct labor hours
Ordering	$4,100,000	Orders	500 orders

Job #3 consumes 90 machine hours, 120 direct labor hours, and 3 orders. The job consists of 50 units. The Job #3 job sheet traces $4,100 in direct materials costs and $13,000 in direct labor costs to the job.

What is the unit cost of Job #3?

Answers:	a. $94,200
	b. $77,100
	c. $1,542
	d. $1,884