Purple Corporation manufactures custom paper weights. It uses direct labor hours as a cost driver in its job-order costing system.

Actual direct materials cost	$150,000
Budgeted direct materials cost	$180,000
Actual direct labor hours	1,280 DL hours
Budgeted direct labor hours	1,250 DL hours
Actual overhead cost	$150,000
Budgeted overhead cost	$100,000
Actual machine hours	5,525 machine hours
Budgeted machine hours	5,000 machine hours

Job GH8 consists of 50 units and consumes 55 hours of direct labor. What is overhead cost per unit for Job GH8 (round to cents if necessary)?

Answers:	a. $128.91 per unit
	b. $6,445.31 per unit
	c. $88 per unit
	d. $4,400 per unit