Logansville Manufacturing produces lamps for large department stores. For 2016, the two production departments had budgeted allocation bases of 100,000 machine hours in Department 1 and 50,000 direct manufacturing labor hours in Department 2. The budgeted manufacturing overheads for 2016 were $1,200,000 for Department 1 and $1,000,000 for Department 2. For Job 100, the actual costs incurred in the two departments were as follows:

Department 1 Department 2

Direct materials purchased $44,000 $71,000

Direct materials used 34,000 7,600

Direct manufacturing labor 21,000 21,400

Indirect manufacturing labor 4,400 3,600

Indirect materials used 3,000 1,900

Lease on equipment 6,500 1,500

Utilities 1,000 1,200

Job 100 incurred 700 machine hours in Department 1 and 75 in Department 2 and 200 manufacturing labor hours in Department 1 and 250 in Department 2. The company uses a budgeted departmental overhead rate for applying overhead to production. Job 100 consisted of 3,000 lamps.

Required: Calculate the total cost and per unit cost of Job 100.