Carla Vista Manufacturing Company employs a job order cost system and keeps perpetual inventory records. The following transactions occurred in the first month of operations: 1. Direct materials requisitioned during the month: Job 101 $23,600 Job 102 18,880 Job 103 28,320 $70,800 2. Direct labor incurred and charged to jobs during the month was: Job 101 $37,760 Job 102 33,040 Job 103 23,600 $94,400 3. Manufacturing overhead was applied to jobs using a predetermined overhead rate based on 75% of direct labor costs. 4. Actual manufacturing overhead costs incurred during the month amounted to $77,880. 5. Job 101 consisting of 1,000 units and Job 103 consisting of 200 units were completed during the month. Your answer is incorrect. What is the unit cost of Jobs 101 and 103? (Round answers to 2 decimal place, e.g. 15.25.) Unit cost Job 101 eTextbook and Media. +A Job 103