Gap Fashion manufactures a line of T-shirts using a job order cost system. During April, the following costs were incurred in completing Job N500: direct materials S13,700; direct labor $4,800; administrative $1,400; and selling $5,600. Factory overhead was applied at the rate of S25 per machine hour, and Job N500 required 800 machine hours. If Job N500 resulted in 7,000 good shirts, the cost of goods sold per unit would be: $4.50 $6.00 $5.50 $5.70