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

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