Required information Sal Company uses a job order cost system and applies manufacturing overhead costs to jobs using a predetermined overhead rate based on direct labour-hours. The following data were extracted from the company's accounting records for Year 6 Manufacturing overhead costs Direct labour hours Estimated Actual $60,000 $66,000 20,000 hours 26,500 hours Job #461 was completed during the year and the following costs had been incurred on that job: Direct materials: Direct labour: $5,000 $1,500 (at $5.00 per direct labour hour) Suppose Job #461 contained 100 units. What unit cost would appear on the job cost sheet for job #461? Multiple Choice $55.00 per unit. $61.00 per unit