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ABC Co . makes batches of custom novelty items or other companies to give away at career fairs. Job A 1 1 consists of 2

ABC Co. makes batches of custom novelty items or other companies to give away at career fairs. Job A11 consists of 2,000 pens that light up inside the pen base when used. In addition, a specialized logo is printed on the pens. Direct materials for these pens amount to $1,400; direct labor is $2,200; and manufacturing overhead is $1,800. Based on this information, what is the cost per pen for Job A11?
$2.60
$2.70
$2.80
$2.95
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