Lucy Sportswear manufactures a specialty line of T-shirts using a job-order cost system. During March, the following costs were incurred in completing Job ICU2 direct materials $13,700; direct labor, 54,800 (at $12 per hours administrative, $1,400, and selling. $5,600. Factory overhead was applied at the rate of $16 per direct labor hour, and Job ICU2 required 800 machine hours. If Job ICU2 resulted in 4.000 good shirts, the cost of goods sold per unit would be: $7.98 $7.63 $23.83 $6.23