Harper Company's Job 501 for the manufacture of 2,200 coats was completed during

August 2017 at the following unit cost:

Direct materials $ 20

Direct manufacturing labor 18

Factory overhead (includes an allowance of $1 for spoiled work) 18

$ 56

Final inspection of Job 501 disclosed 200 spoiled coats which were sold to a jobber

for $6,000.Assume that the spoilage loss is attributable to exacting specifications of

Job 501 and is charged to this specific job.

Required:

What would be the unit costs of the good coats produced on Job 501?