Brandybuck Beer manufacturers craft beer. Given the unique and custom nature of each batch of beer, they use a job-order costing system. They use a traditional allocation method for their manufacturing overhead, and the predetermined overhead rate is calculated to be $150 per direct labor hour. Their factory laborers are paid at a rate of $80 per direct labor hour.

During the month of August, Brandybuck Beer worked on two jobs. Job 23 was completed but unsold. Job 24 was sold at cost plus 20%. Relevant job information for the month of August is provided in the table below:

	Job 23	Job 24
Beginning balance	$42,800	$ 0
Direct materials	$50,280	$109,600
Actual direct labor hours	390 direct labor hours	290 direct labor hours

1.Using the information provided, please calculate the ending finished goods balance for the month of August. Please round to the nearest whole dollar. Do not use the "$" sign.

2.

Job 23 is comprised of 200 individual units. Using the information provided, please calculate the per unit cost of Job 23. Please round to the nearest whole dollar. Do not use the "$" sign.