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 $700 $2,000 $230 Direct labor cost 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 price per unit for Job# 214