Lupo Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 31,800 $159,000 $ 2 Recently, Job T687 was completed with the following characteristics: Number of units in the job Total machine-hours Direct materials Direct labor cost 10 30 $ 660 $1,320 The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.) Held Incorporated has provided the following data for the month of June. There were no beginning Inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Cost of Work In Finished Goods Process Goods Sold Total $ 5,890 $14,070 $ 95,760 $115,720 9,680 20,100 136,800 166,580 5,880 10,080 68,040 84,000 $21,450 $44,250 $300, 600 $366,300 Manufacturing overhead for the month was overapplied by $1,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. The cost of goods sold for June after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: Dipaola Corporation has provided the following data concerning last month's operations. Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor cost Manufacturing overhead applied to Work in Process Overapplied overhead $26,000 $ 6,000 $58,000 $87,000 $ 6,000 Raw materials inventory Work in process inventory Finished goods inventory Beginning $12,000 $ 46,000 $31,000 Ending $18,000 $64,000 $ 46,000 How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured