At the beginning of 2018, they estimated total manufacturing overhead head costs at $1,050,000, and they estimated total direct labor costs at $840,000. In August, 2018, G-Force completed job number 411. Job statistics are as follows: Direct materials cost $27,500 Direct labor cost $13,000 Direct labor hours 400hours Units of product produced: 200 frames How much was the cost per unit (cost per frame) of finished product?