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Sneffy Company has a job-order costing system and uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Manufacturing overhead

Sneffy Company has a job-order costing system and uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Manufacturing overhead cost and direct labor hours were estimated at $100,000 and 25,000 hours, respectively, for the year. In July, Job #334 was completed at a cost of $5,000 in direct materials and $2,500 in direct labor. The labor rate is $5 per hour. By the end of the year, Sneffy had worked a total of 45,000 direct labor-hours and had incurred $110,250 actual manufacturing overhead cost.

If Job #334 contained 200 units, what was the unit product cost on the completed job cost sheet?

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