S13.10 Cross dishware manufactures a custom line of pottery. The company uses a job-order costing system. During June the following costs were incurred on Job CD4340 direct materials $3,500 and direct labor $6,400. In addition, there was $2.500 of selling and shipping costs incurred on the job. The manager applied manufacturing overhead at the rate of 32 per direct labor-hour and Job CD4340 required 100 direct laber-hours. $15.60 $16.30 If Job CD4340 consisted of 1,000 pieces of pottery, the cost of goods sold per piece was $14.50