Solly Inc. uses a job-order costing system and applies manufacturing overhead costs to jobs using a predetermine overhead rate based on direct labour-hours. The following data were extracted from the company's accounting records for the year. Estimated Actual Manufacturing overhead costs $47,000 $57,000 Direct labour hours 18,000 hours 24,000 hours Job A145 was completed during the year and the following costs had been incurred on that job: Direct materials $7,000 Direct labour $1,500 (at $5.00 per direct labour hour) If Job A145 contained 83 units. What is the unit cost for this job