A job cost sheet of Fugate Company is given below.

Job Cost Sheet
JOB NO. 172						Quantity	1,500
FOR James Company						Date Completed	5/31
Date		Direct Materials		Direct Labor		Manufacturing Overhead
5/10		1,330
12		1,120
15				550		825
22				480		720
24		1,000
27		1,870
31				670		1,005
Cost of completed job:
	Direct materials
	Direct labor
	Manufacturing Overhead
Total cost
Unit cost

Answer the following questions.

What are the total cost and the unit cost of the completed job? (Round unit cost answer to 2 decimal places, e.g. 52.75.)

Total cost		$
Unit cost		$

Prepare the entry to record the completion of the job. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
May. 31