Muscle Machine Shop manufactures lifting equipment. One order from Simmer's World for 200 lifting equipment showed the following costs per unit:

materials 400

Labor 175

Factory overhead, 160% of direct labor cost (150% in cases in which any defective unit costs are to charged to a specific order)

1. Assuming cost of defective units is charged to all the jobs, what is the unit cost of finished goods?
2. 2 . Assuming cost of defective units is charged to the job order, what is the unit cost of each unit manufactured?