Parker company uses a job order cost system and applies overhead on the basis of direct labor hours. manufacturing overhead and direct labor hours were estimated at $70,000 and 20,000 hours respectively. In June job number 461 was completed. Materials cost on the job totaled $4000 and labor cost totaled 4800 dollars and $12 dollars per hour. Assume job 461 contained 100 units. Compute the cost per unit on the completed job cost sheet