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enniger Company, based in Chicago IL, manufactures high-end electrical components used by contractors throughout North America. The company uses a job-order costing system with a

enniger Company, based in Chicago IL, manufactures high-end electrical components used by contractors throughout North America. The company uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 31,800 Total fixed manufacturing overhead cost $159,000 Variable manufacturing overhead per machine-hour $ 2 Job 01-9002X was completed with the following characteristics: Number of units in the job 10 Total machine-hours 30 Direct materials $ 660 Direct labor cost $1,320 The unit product cost for Job 01-9002X is closest to: (Round your intermediate calculations to 2 decimal places.)

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