Hutton Antiques produces antique reproduction furniture using a job order costing system. The following data is available for 3 jobs worked on during the first month of operations.

Job 118Job 119Job 119Units of product on the job18108Direct labour hours worked400200140Direct materials cost$5500$2700$2000Direct Labour cost$6000$3000$2100

Manufacturing overhead cost is applied to jobs on the basis of direct labour hours at a predetermined rate of $10 per hour. Jobs 118 and 119 were completed during the month, and Job 120 remained in work in process at the end of the month. Compute the unit cost for Job 119.