Job Order Cost Flow P3. On May 31, the inventory balances of Tog Designs, a manufacturer of high-quality children's clothing, were as follows: Materials Inventory, $21,360; Work in Process Inventory, $15,112; and Finished Goods Inventory, $17,120. Job order cost cards for jobs in process as of June 30 had the following totals: Job No. Direct Materials Direct Labor Overhead $1,290 24-A 1,593 $1,677 24-B 1,492 1,380 1,794 1,987 1,608 1,760 1,540 24-C 2,288 24-D 2,002 The predetermined overhead rate is 130 percent of direct labor costs. Materials pur- chased and received in June were as follows. 33,120 June 4 June 16 28,600 31,920 June 22 Direct labor costs for June were as follows June 15 payroll 23,680 June 29 payroll 25,960 Direct materials requested by production during June were as follows 37,240 June 6 June 23 38,960 On June 30, Tog Designs sold on account finished goods with a cost of $183,000 for $320,000 Jobs 24-A and 24-C were completed during the first week of July. No additional materi- als costs were incurred, but Job 24-A required S960 more of direct labor, and Job 24-C needed an additional $1,610 of direct labor. Job 24-A was composed of 1,800 pairs of trousers; Job 24-C, of 900 shirts. Compute the product unit cost for each job