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 Estimated Actual Manufacturing overhead costs Direct labour-hours $50,000 $54,000 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 Direct labour $4,000 $1,500 (at $5.00 per direct labour hour) Suppose Job #461 contained 100 units. What unit cost would appear on the job cost sheet for job #461 ? Show ALL calculations