Beaverman Company has two manufacturing departments Finishing and Fabrication. The predetermined overhead rate for Finishing is 11.00 per direct labor hour and the for Fabrication 120% of direct materials. The company direct labor wage is 18.00 per hour.

Finishing Fabrication

Direct materials $420 $45

Direct labor $126 $54

What is the total manufacturing cost for Job 700?

10 units are produced what is cost per unit?