In a fire hydrant manufacturing firm, a direct labor cost would be cost of assembly worker wages. cost of oil lubricants for factory machinery. O cost of phone components. salary of plant supervisor. Jacob Manufacturing completed Job 19274. The direct materials were $5,500. Direct labor costs totaled $7,930. Factory overhead was $2,100. A total of 2,000 units were produced. What was the per-unit cost for Job 19274? Round your answer to two decimal places. In a manufacturing firm, the flow of costs from the purchase of materials to sales of completed products is: cost of goods sold, raw materials, work in process, finished goods. raw materials, finished goods, cost of goods sold, work in process. raw materials, work in process, finished goods, cost of goods sold. work in process, finished goods, raw materials, cost of goods sold