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Huston Makena is the owner and CEO of H3 Solar Inc., a startup that makes and installs solar panels. In January, H3 Solar received 4

Huston Makena is the owner and CEO of H3 Solar Inc., a startup that makes and installs solar panels. In January, H3 Solar received 4 independent orders. The company applies overhead at a rate of $6 per direct labor hour. Direct labor wages average $10 per hour.

Job 213 Job 214 Job 217 Job 225
Total sales revenue $4,375 $5,600 $1,150
Price per unit $12 $14 $5
Materials used in production $365 $488 $207
Direct labor cost $700 $2,000 $230
Overhead applied $240 $138
Total manufacturing cost $1,005 $3,073 $575
Number of units 350 400
Unit cost $10.05 $9.22

What is the number of units being produced for Job# 213?

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