Coronodo Industries makes specialized clothing for businesses in the food and beverage industry. During September, Ricardo completed the following transactions.

Sept 1 Direct materials costing $60,000 were purchased on account.

sept3 Direct materials costing $32,850 were requested into production (all were used on Job A).

sep4 Indirect materials were purchased for cash, $32,830.

sep8 The company issued checks for the following factory overhead costs: Utilities, $3,210; manufacturing insurance, $4,025; and repairs, $4,640

sep10 Direct materials costing $34,510 (all used on Job A) and indirect materials costing $6,480 were requested into production.

sep15 Recorded the following gross wages and salaries for employees: direct labor, $69,200 (all for Job A); indirect labor, $21,610; manufacturing supervision, $36,900; and sales commissions, $22,980.

sep15 Overhead was applied to production.

sep 22 The company issued checks for the following factory overhead costs: utilities, $4,270; maintenance, $3,380; and rent, $3,250. sep 23 Direct materials costing $41,940 and indirect materials costing $8,260 were purchased.

sep27 Production requisitioned $28,870 of direct materials (Job A, $2,660; Job B, $8,400; Job C, $17,810) and $7,640 of indirect materials.

sep30 Recorded the following gross wages and salaries for employees: direct labor, $64,220 (Job A, $44,000; Job B, $9,000; Job C, $11,220); indirect labor, $30,290; manufacturing supervision, $28,520; and sales commissions, $36,200.

sep 30 Manufacturing overhead was applied to production.

sep30 Jobs A (58,840 units) and B (3,525 units) were completed and transferred to finished goods inventory. (Compute unit cost for each job; round to nearest cent).

sep30 Job A was shipped to the customer and the customer was billed for the sale. It is Ricardo's practice to charge 40% over cost of production to allow adequate gross profit to cover period costs and profit. The company uses a perpetual inventory system.

sep 30 Adjusting entries for the following were recorded: $4,680 for depreciation, factory equipment; $5,230 for property taxes for factory, payable at month end.