Question 3 (10 Marks) Parker Company uses a job order costing system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labour-hours. Last year manufacturing overhead and direct labour-hours were estimated at $50,000 and 20,000 hours, respectively, for the year. In June, Job #461 was completed. Direct materials costs on the job totaled $4,000 and direct labour costs totaled $1,500 at S5 per hour. Required: Assume that Job #461 contained 100 units. What unit cost that would appear on the job cost sheet