Industries uses a job order cost system and applies manufacturing overhead costs to jobs ng a predetermined overhead rate based on direct labour-hours. The following data were racted from the company's accounting records for Year 6 Estimated Actual Manufacturing overhead costs Direct labour-hours b #461 was completed during the year and the following costs had been incurred on that job Direet materials $50,000$54,000 20,000 hours 24.000 hours S4,000 $1.500 (at $5.00 per direct labour hour) Direct labour uppose Job #461 contained 100 units. What unit cost would appear on the job cost sheet for job 461? Show ALL calculations