MedTech, Inc. manufactures surgical instruments to the exacting specifications of various customers. During April 2005, Job gu for the production of 4,500 instruments was completed at the following costs per unit: Direct materials s 60 Direct manufacturing labor Allocated manufacturing overhead 80 Total Final inspection of Job 91 disclosed 100 defective units and 50 spoiled units. The defective instruments 20 S160 were reworked at a total cost of $12,000, and the spoiled instruments were sold to a jobber for $3,000. If the costs associated with spoilage and reworked units are considered as normal to manufacturing operations, how much is the unit cost of the good units produced on Job 91? S160 Answers $160 162 5164 $165