Job = XY100 was recently completed. The following data have been recorded on its job cost sheet: Direct Materials $ 100,000 Direct Labor Hours 2.100 Hours Direct labor wage rate $14 per direct labor hours Number of units competed 10.000 units. The company applies manufacturing overhead on the basis of direct labor hours. The predetermined overhead rate is $20 per direct labor hour. Required: a. Compute the unit product cost of Job # XY100