Pol Industries uses a job order cost system and applies manufacturing overhead costs to jobs using a predetermined overhead rate based on direct labour-hours. The following data were extracted from the company's accounting records for Year 6

EstimatedActual

Manufacturing overhead costs50,00054,000

Direct labour- hours20,00024,000

Job #232 was completed during the year and the following costs had been incurred on that job:

Direct materials4000

direct labour1500 ( at $ 5.00 per direct labour hour)

Suppose Job #232 contained 100 units. What unit cost would appear on the job cost sheet for job #232? Show ALL calculations