Company uses a job $-$ order costing system with a predetermined overhead rate of $120\%$ of direct labor cost $.$ The job cost sheet for Job # $420$ listed $ $4,000$ rect materials cost and $ $5,000$ in direct labor cost to manufacture $7,500$ units $.$ The unit cost of Job # $420$ is $ $2\mathrm{.}00$ $ $1\mathrm{.}33$ $ $1\mathrm{.}20$