Concord Corporation was starting a new style of jacket and was monitoring the costs of its first production run of these items during the month. The costs and transactions associated with this jacket were as follows. 1. Purchased fabric on account at a cost of $390. 2. Transferred $310 of fabric into production. 3. Accrued DL cost of $210 associated with 10DL hours. 4. Recorded actual MOH costs of $185 (consisting of accrued liabilities of $110 and factory-related depreciation of $75 ). 5. Applied MOH costs using a budgeted MOH rate of $13 per DL hour. 6. Recognized cost of goods completed of $460. (a) (b1) (c) If the company produced 10 jackets during this production run, what was the cost per jacket