Doofenshmirtz Inc. estimated that its manufacturing overhead costs for the year would be $500,000. The company estimated that during the year they would incur 10,000 direct labor hours and 12,000 machine hours. The company uses the most appropriate manufacturing overhead allocation base for its highly MANUAL manufacturing environment. During the year the company received an order from Phineas for 15 identical units of its most popular product. To produce the 15 units, $2,000 of direct materials were requisitioned and $5,000 of direct labor costs were incurred. A total of 20 machine hours were logged to complete the batch. Direct Laborers were paid at a rate of $50 per hour. Given a sales price of $1,200, what is the gross profit per unit for Doofenshmirtz? $678 $800 $495 $400 $522