Pauline Products Company uses a job order cost system. For a number of months there has ing a special arder product, TC-1. TC-1 is a seasonal product that is manufactured in batches The sales department is unhappy because fluctuating unit production costs significantly the sales department and the production department been an ongoing rift between Of 1,000 units. TC-1 is sold at cost plus a markup of 40% of cost. affect selling prices. Sales personnel com plain that this has caused excessive customer com- plaints and the loss of considerable orders for TC-1. The production department maintains that each job order must be fully costed on the basis of the costs incurred during the period in which the goods are produced. Productian personnel maintain that the only real solution to the problem is for the sales department to Laurie Fiala, president of the company, asks you as the company accountant to collect quarterly data for the past year on TC-1.From the cost accounting system, you accumulate the following production quantity and cost data: Quarter Costs 3 Direct materials Direct labor Manufacturing overhead 100,000 $220,000 80,000 $200,000 120,000 132,000 48,000 105 000 97,000 125.000 $265.000 $75000 $25000 445000 Total Production in batches Unit cost (per batch) What is the cost per unit each quarter? t 10 $ 56 $ 44500