Job Cost Flows Roseler Company uses a normal job-order costing system. The company has two departments through which most jobs pass. Overhead is applied using a plantwide overhead rate of $7.00 per direct labor hour. During the year, several jobs were completed. Data pertaining to one such job, Job 9-601, follow: Direct materials Direct labor cost: Department A (450 hours $18) Department B (120 hours @ $18) $12,000 $8,100 $2,160 Machine hours used: Department A Department B Units produced Required: 1. Compute the tolal cost of Job 9-601. 200 800 1,000 2. Compute the per-unit manufacturing cost for Job 9-601. Round your answer to the nearest cent.