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

Manufactured estimated costs $50,0000(estimated) $54,000 (actual)

Direct labor hours 20,000 hours 24,000 hours

Job #461 was completed during the year and the following costs had been incurred on that job:

Direct materials $4,000

Direct labor $1,500 (at 5.00 per direct labor hour)

Suppose Job #461 contained 100 units. What unit cost would appear on the job cost sheet for job #461?Show ALL calculations (5 marks)