MedTech, Inc. manufactures surgical instruments to the exacting specifications of various customers During April 2005, Job 9u for the production of 4,50o instruments was completed at the following costs per unit: Direct materials s 60 Direct manufacturing labor Allocated manufacturing overhead 8 20 Total Final inspection of Job gu disclosed 100 defective units and 50 spoiled units. The defective instruments $160 were reworked at a total cost of s12,ooo, and the spoiled instruments were sold to a jobber for $3,0oo. [CPA Adapted] If the costs associated with spoilage and reworked units are considered as abnormal to manufacturing operations, how much is the unit cost of the good units produced on Job 91? Selected Answer C Answers $164 $160 $162 C $164 $168