Job #156 - an order of 500 watches at Blue Stone Jewelry - was recently completed. Blue Stone pays a direct labor wage of $30 per hour (which includes taxes and benefit costs). Further, Blue Stone estimates manufacturing overhead will be $50,000 for the year, and will be driven by 10,000 machine hours. The following data were recorded on Job #156's job cost sheet: Direct materials $4,500 Direct labor hours used 80 hours Machine hours used 90 hours What is the per unit cost for Job #156? Numeric Response