Excel Athletics manufactures polo shirts. The company uses a job-order costing system. During March, the following costs were incurred on Job Z: direct materials $13,000 and direct labour $4,800. In addition, shipping costs of $6,000 were incurred on the job. Manufacturing overhead was applied at the rate of $25 per machine-hour and Job Z required 800 machine-hours. If Job Z consisted of 5,000 shirts, what was the Cost of Goods Sold per shirt?

Multiple Choice

• some other answer

• $5.50

• $8.76

• $7.56

• $6.40