1. Buchannan Corporation uses a job-order costing system with a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates:

Machine hours required to support estimated production 60,000

Fixed manufacturing overhead cost $750,000

Variable manufacturing overhead cost per machine hour $4.75

During the year Job 3450 was started and completed. The following information was available with respect to this job:

Direct materials cost $6,200

Direct labor cost $3,750

Machine hours used 125

Job 3450 is comprised of 420 units.

What is the cost/unit for the items in Job 3450? Show your work for all necessary computations. If rounding is required, round to the nearest penny.