Riba Sportswear manufactures a specialty line of T-shirts. The company uses a job-order costing system. During May, the following costs were incurred on Job 790: Direct materials: $14,400 Direct labour: $4,100 In addition, selling and shipping costs of $6,000 were incurred on the job. Manufacturing overhead was applied at the rate of $30 per machine hour, and Job 790 required 1,000 machine hours. If Job 790 consisted of 10,000 shirts, what was the Cost of Goods Sold per shirt? Multiple Choice $5.50 $5.70 $4.85 $6.50