Pro Tire manufactures tires for all-terrain vehicles. Pro uses job costing and has a perpetual inventory system. On June 22, Pro received an order for 170 TX tires from ATV Corporation at a price of $ 50 each. The job, assigned number 298, was promised for July 10. After purchasing the materials, Pro began production on June 30 and incurred the following direct labor and direct materials costs in completing the order:

Date	Labor Time Record No.			Description	Amount
6/30	1896			12 hours at $14			$168
7/3	1904			30 hours at $18			$540
		Materials
		Requisition
Date		No.	Description			Amount
6/30		437	60 lbs. rubber at $10			$600
7/2		439	40 meters polyester fabric at $16			$640
7/3		501	100 meters steel cord at $12			$1,200

Pro allocates manufacturing overhead to jobs on the basis of the relation between expected overhead costs ($ 396000) and expected direct labor hours (18000). Job 298 was completed on July 3 and shipped to ATV on July 5.

Requirements

1.	Prepare a job cost record for Job 298.
2.	Calculate the total profit and the per-unit profit for Job 298.