Parker Lighting manufactures a variety of lamps for lighting specialty stores, In September, Parker Lighting received an order from Zone Light Decor for 36 mission-style table lamps (Model 5a). The order from Zone Light Decor became Job Number 804 at Parker lighting.

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(Round the cost per unit to the nearest cent, X.XX.) Job Cost Record Job Number: 804 Customer: Zone Light Decor Job description: 36 Model 5A - Mission-style table lamps Date Started: Sep. 14 Date Completed: Sep. 19 Manufacturing Cost Information: Cost Summary Direct Materials Req. #: 1247 Direct Labor Manufacturing Overhead 9 hours * $7 per direct labor hour 63 Total Job Cost Number of Units GA Cost per Unit 1: More Info Materials requisition #1247 for Job 804 shows that a total of $162 of direct materials were used in manufacturing the job. In addition to the materials requisition, the labor time records show that a total of $63 of direct labor costs was incurred in producing these lamps; a total of 9 direct labor hours were worked on this job. 2: Requirement Add direct materials and direct labor to the Job Cost Record for Job 804. Manufacturing overhead has already been added to the Job Cost Record for this job. Assume that the job was completed on September 19. Complete the Job Cost Record by calculating the total job cost and the cost per unit. Remember that this job consisted of 36 lamps (units)