Problems: Product Costing

1.A company applied overhead at a predetermined rate of $200 per labor hour. During January, a company produced 25 units of part number 301. Each unit takes 1 labor hour to complete the product. The cost information related to 301 includes the following:

Direct labor used $9,000

Direct material used$6,000

Selling costs$4,000

Actual overhead costs$5,500

What is the cost per unit of part number 301 if the company applies overhead at a predetermined rate of $200 per labor hour.