Munising Manufacturing Company employs a job order cost accounting system and keeps perpetual inventory records. The following transactions occurred in the first month of operations: 1. Direct materials requisitioned during the month: 2. Direct labor incurred and charged to jobs during the month was: 3. Manufacturing overhead was applied to jobs worked on using a predetermined overhead rate based on 75% of direct labor costs. 4. Actual manufacturing overhead costs incurred during the month amounted to $66,000. 5. Job 501 consisting of 1,000 units and Job 503 consisting of 200 units were completed during the month, Compute the unit cost of Jobs 501 and 503