ASM Fashion manufactures T-shirts. The company uses a job-order costing system. During March, the following costs were incurred on Job #BUR2:

irect materials:

$13,700

Direct labour:

$4,800

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 #BUR2 required 800 machine hours. If Job #BUR2 consisted of 7,000 shirts, what was the Cost of Goods Sold per shirt?

Select one:

a.$6.00.

b.$6.50.

c.$5.70.

d.$5.50.