Baratheon Ltd uses a job-order cost system. The following data were recorded for Job 717: Direct materials $59.400 Direct labor-hours (DLH) 1,254 Direct labor wage rate $11 per DLH Number of units completed 3,300 units The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $37 Rer DLH Compute the direct labor cost per unit