Question $7$

Ace Golf Company's total manufacturing costs for June are as follows:

Direct Materials cost: $$20,000$

Direct Labor cost: $$15,500$

Allocated Manufacturing Overhead $$5,500$

If the company manufactured $50,000$ golf clubs during the month of February, what is the cost $($rounded$)$ per golf club?

$$1\mathrm{.}22$

$$0\mathrm{.}82$

$$0\mathrm{.}71$

$$0\mathrm{.}40$