1. Delta Airlines Mission was recently completed. The following data have been recorded on its job cost sheet:

Direct Materials $160,000

Direct Labor-hours 6,000 labor-hours

Direct Labor Wage Rate $15

Machine-hours 2,000 machine-hours

Number of Units Completed 20,000 units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $20.00 per machine-hour.

Required:

Compute the unit product cost that would appear on the job cost sheet for this job