Southworth Company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of the cost of direct materials used in production. Its predetermined overhead rate was based on a cost formula that estimated $252,800 of manufacturing overhead for an estimated allocation base of $158,000 direct material dollars. The following transactions took place during the year (all purchases and services were acquired on account): a. Raw materials purchased, $149,000. b. Raw materials requisitioned for use in production (all direct materials), $150,000. c. Utility bills incurred in the factory, $21,000. d. Costs for salaries and wages were incurred as follows: Direct labor $ 215,000 Indirect labor $ 94,100 Selling and administrative salaries $ 142,000 e. Maintenance costs incurred in the factory, $20,000. f. Advertising costs incurred, $126,000. g. Depreciation recorded for the year, $47,000 (70% relates to factory assets, and the remainder relates to selling and administrative assets). h. Rental cost incurred on buildings, $85,000 (90% of the space is occupied by the factory, and 10% is occupied by sales and administration). i. Miscellaneous selling and administrative costs incurred, $15,000. j. Manufacturing overhead cost was applied to jobs, $ ? k. Cost of goods manufactured for the year, $554,000. l. Sales for the year (all on account) totaled $1,200,000. These goods cost $550,000 according to their job cost sheets. The balances in the inventory accounts at the beginning of the year were as follows: Raw materials $ 15,000 Work in process $ 26,000 Finished Goods $ 33,000 I got all of the t charts right: Accounts receivable: $1,200,000 Raw materials: $14,000 Work in process: 77,000 Finished goods: 37,000 Manufacturing overhead 4500 Accounts payable 416,000 Accumulated depreciation 47,000 Depreciation expense: 14,100 Salaries and wages payable: 451,100 Selling and Admin salaries: 142,000 Miscellaneous expenses: 15,000 Advertising: 126,000 Rent: 8,500 COGS: 150,000 Sales: 1,200,000 COGM: 554,000 Adjusted COGS: 554,500 Net income: 339,900 I cant figure out this last question below: Job 218 was one of the many jobs started and completed during the year. The job required $3,200 in direct materials and 400 hours of direct labor time at a rate of $12 per hour. If the job contained 570 units and the company billed at 75% above the unit product cost on the job cost sheet, what price per unit would have been charged to the customer