Dementor Apparel manufactures black robes. They utilize a job-order costing system to track their manufacturing costs, and apply manufacturing overhead costs using a traditional allocation method. The predetermined overhead rate is $20.00 per machine hour. During the month they worked on two different jobs. The information for each job is as follows:

	Job I-100	Job I-200
Beginning Balance	$35,800	$48,300
Direct Materials	$13,800	$29,100
Actual Direct Labor Hours	1,160	1,800
Actual Machine Hours	2,300	2,000

Job I-100 was comprised of 100 units, was completed, and sold by the end of the period. Job I-200 was unfinished at the end of the period. All laborers were paid at a wage rate of $30 per hour. Using this information, calculate the following:

1.

Ending work in progress balance:

2.

Cost of Goods Sold:

3.

Per unit cost of Job I-100