The following data have been provided by Fattig Corporation. Fattig Corporations predetermined overhead rate is $20 per direct labor hour and its direct labor wage rate is $12.00 per hour. The data for Job 100 is as follows.

Direct Materials.. $1,000

Direct Labor $240 1. What is the total manufacturing cost assigned to Job 100?

2. If Job 100 consists of 20 units what is the average cost assigned to each unit?