Consider the following independent jobs. Overhead is allocated in Department 1 at the rate of $6 per direct labour hour. Overhead is allocated in Department 2 at the rate of $8 per machine hour. Direct labour wages average $20 per hour in each department. Job 213 Job 214 Job 217 Job 225 Total sales revenue $? $4 375 $5 600 $1 150 $12 $? $14 $5 $365 $? $488 $207 Price per unit Materials used in production Department 1, direct labour cost $? $1.400 $4 000 $460 15 35 50 12 Department 1, machine hours $50 $100 $? $0 Department 2, direct labour cost 25 50 ? ? Department 2, machine hours $90 $? $1 200 $138 Department 1, overhead allocated $? $400 $160 $0 Department 2, overhead allocated Total manufacturing cost $855 $3 073 $? $575 Number of units ? 350 400 ? Unit cost $8.55 $? $14.87 $? Required: Fill in the missing data for each job